One balding, loudmouth Englishman writes about a one-eyed Scottish idiot.
Gordon Brown is an idiot. This is an opinion.
Gordon Brown is Prime Minister of the United Kingdom. This is a fact.
The British Broadcasting Corporation is funded by the government which is currently led by Prime Minister Gordon Brown. This is a fact.
Jeremy Clarkson has apologised for his two recent statements of fact but is standing by his debatable opinion. This is a fact too.