From a business point of view, the preparation of an expert opinion on the accidental loss of earnings of a self-employed person is one of the most difficult tasks of all. In many aspects it is similar to a classic company valuation. However, it is not only a matter of estimating the future profitability of the company under the premise of continuation in the previous framework, but with limited ability to work (disability), but also about determining the future profitability under the hypothetical assumption of full earning capacity. The aim of the following considerations is based on the typical questions for a business report
(1) derive the requirements for the training, experience and skills of an appraiser;
(2) to present the principles of proper expert work and to explain them using concrete examples from practice;
(3) to identify possible sources for the procurement of meaningful industry information (company key figures, company comparisons, wage structure data, industry trends, etc.);
(4) To provide information on the specific procedure and working technique of an expert based on an exemplary table of contents of a business report.