GL E X 1.3.3 Reasoning

The statement of grounds must first set out and substantiate the reasons for the decision, citing the individual EPC articles and rules involved.
For decisions taken by the examining or opposition division, see E‑X, 2.6.
The deciding instance will draft the decision based on one or more grounds forming the basis of the decision, as appropriate. It is essential that the parties have been given an opportunity to comment on all the grounds on which the decision is based.
When several grounds are used in the decision, it is imperative to link them in a logical way, in particular avoiding having a subsequent ground contradict an earlier one. Furthermore, the chain of grounds must be structured so that it starts with the main ground.
All significant arguments advanced by a party to the proceedings are carefully examined and comprehensively discussed in the decision.
In individual cases, consideration may also be given to the reasoning of those decisions which merely meet the requests of the parties. If, for example, a number of reasons are invoked for a request for re-establishment, of which only one justifies re-establishment, a reasoned decision on re-establishment may be appropriate, in order to clarify the official action.

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EPO Guidelines - E General Procedural Matters