130It must be borne in mind that the statement of reasons of a measure of an EU institution must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in such a way as to enable the persons concerned to ascertain the reasons for it and defend their rights and to enable the Court to exercise its power of review (judgment of 27 September 2005 in Common Market Fertilizers v Commission, T‑134/03 and T‑135/03, ECR, EU:T:2005:339, paragraph 156). In addition, the question whether the statement of reasons meets the requirements of Article 296 TFEU must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, to that effect, judgments of 29 February 1996 in Belgium v Commission, C‑56/93, ECR, EU:C:1996:64, paragraph 86, and 27 November 1997 in Kaysersberg v Commission, T‑290/94, ECR, EU:T:1997:186, paragraph 150).
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