It seems that in this context, "اظهارنظر" can be translated to "dictum", short for "obiter dictum":

obiter dictum: A judge's expression of opinion uttered in court or in a written judgement, but not essential to the decision and therefore not legally binding as a precedent.

https://www.lexico.com/definition/obiter_dictum
https://www.lexico.com/definition/dictum

a judge's expression of opinion on a point other than the precise issue involved in determining a case
https://www.merriam-webster.com/dictionary/dictum