What is the reference date of the expert opinion?

The reference date of the expert opinion is the exact date on which an expert opinion was prepared or to which it refers. This date is crucial as it forms the basis for the findings and assessments made in the expert opinion. The reference date serves to document and evaluate the circumstances and conditions at a specific point in time. In various contexts, such as real estate appraisals or business valuations, the reference date is of central importance in order to have a clear reference for the information and valuations presented in the appraisal.