Section 40Republic Act No. 296, otherwise known as the Judiciary Act of 1948, as amended, of Republic Act No. 9as amended, of the Rules of Court, and of all other statutes, letters of instructions and general o, Sec./Art. 40

Form of decision in appealed cases. Every decision of final resolution of a court in appealed cases shall clearly and distinctly state the findings of fact and the conclusions of law on which it is based, which may be contained in the decision or final resolution itself, or adopted by reference from those set forth in the decision, order, or resolution appealed from.