Below is an extract from a local newspaper.
Select the sentences that are opinions.
The national food retailer, Extra Value Foods, announced plans to open a new hypermarket in Mansfield. It is expected that the store will
attract shoppers from the surrounding area. This may help the economy of Mansfield which has been suffering from recent closures of
heavy industrial firms. The completion date of the hypermarket is October. Opening hours are from 8am to 10pm Monday to Saturday and
10am to 4pm on Sunday. The store is described as a 'Paradise for Shoppers' and Extra Value Foods believe that it will revolutionise
shopping in the area.

It is expected that the store will attract shoppers from the surrounding area.
This may help the economy of Mansfield
The store is described as a 'Paradise for Shoppers' and Extra Value Foods believe that it will revolutionise shopping in the area.

Explanation:

Some parts of the excerpt are facts, or have been decided to happen in the future. So they are not opinions but facts, such as, plans to open a new ..... , has been suffering from ...... , the completions date...... , and opening hours......

Other sentences are either writer's opinions or food retailer's wishes/targets (they too are categorized as opinion).

The first, second and third sentences (selected in the answer part) show writer's/retailer's opinions and expectations which may turn out to be true or false in the future.