Business valuation for the purpose of an independent opinion for the board of directors, supervisory board, or owners is the process of assessing the value of a company conducted by an independent expert to provide objective information and opinion regarding the company’s worth. This type of valuation is often required for significant strategic decisions such as mergers, acquisitions, restructuring, or company divisions. The primary objective of valuation for independent opinion is to provide an impartial, reliable, and objective estimation of the company’s value. An independent expert, typically an external advisor or a specialized valuation firm, conducts financial and strategic analysis of the company, considering both historical data and forecasts of future performance.