FINDING

That which has been ascertained, such as the ruling of the jury is conclusive as to matters of fact when confirmed by a judgment of the court.

The basis of a decision, usually, but not always, in writing. For example, the reasons for a judge's rulings on matters like granting sanctions or summary judgement, holding a party in contempt, etc., should be explained, if for no other reason than to facilitate potential appellate review.