44However, the statement of reasons cannot be required to go into every relevant point of fact and law. Whether the statement of reasons meets the requirements referred to in paragraph 42 above 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 judgment of 3 December 2015, Poland v Commission, T‑367/13, not published, under appeal, EU:T:2015:933, paragraph 111 and the case-law cited).