Abstract
The article outlines the institution of the statement of reasons for a judgment, which play a fundamental procedural role in Polish penal proceedings. The author discusses essentialia negotii of this documents, including establishment of facts, evaluation of evidence and clarification of legal grounds. His attention is also focused on new solutions introduced by the provisions of the act amending penal proceedings, in particular the prohibition to reverse a judgment because of defects in the statement of reasons and a complaint against a judgment of a regional court. The author finds those new institutions commendable.