The holding is a court's determination of a matter of law based on the issue presented in the particular case. In other words: under this law, with these facts, this result.
"The word 'holding' is indefinite and may refer to a trial ruling of the court upon evidence or other questions presented during the trial. Of course, no oral statement made by the court at the close of a trial, nor any written memorandum opinion filed, may be assigned as error on appeal, as the final decision in a law action is the judgment signed, based upon the court's findings of fact and conclusions of law." [1]