At least: name and IMO number of receiving ship; port; date of commencement of delivery; name, address and telephone number of marine fuel oil supplier; product name(s); quantity (metric tons); density at 15°C (kg/m3); sulphur content (% m/m); and a declaration signed and certified by the fuel oil supplier's representative that the fuel oil supplied is in conformity withregulation 14(1) or (4)(a) and regulation 18(1) of MARPOL Annex VI.

On behalf of the owners of the ship and the owners of all "maritime property" on board including any cargo, cargo containers, bunkers, stores and other equipment, and the recipients of any freight at risk. On a ship with contractors' equipment on board, such as a diving support vessel, the owners of that equipment would also be included. All the owners of "maritime property" become liable for a contribution to the salvor's reward if he is successful.

The shipowner; each cargo owner (however many); the owners of the ship's bunker fuel (who are often time charterers); the recipients of the freight at risk (usually the shipowner or time charterers). Where cargo is owned by more than one party, each cargo owner is treated as a separate interest and bears his own share of any general average loss, no matter how small.