A list of every error and warning message that the module can generate (even the ones that will "never happen"), with a full explanation of each problem, one or more likely causes, and any suggested remedies.
A full explanation of any configuration system(s) used by the module, including the names and locations of any configuration files, and the meaning of any environment variables or properties that can be set. These descriptions must also include details of any configuration language used.
A list of all of the other modules that this module relies upon, including any restrictions on versions, and an indication of whether these required modules are part of the standard Perl distribution, part of the module's distribution, or must be installed separately.
A list of any modules that this module cannot be used in conjunction with. This may be due to name conflicts in the interface, or competition for system or program resources, or due to internal limitations of Perl (for example, many modules that use source code filters are mutually incompatible).
A list of known problems with the module, together with some indication of whether they are likely to be fixed in an upcoming release.
Also, a list of restrictions on the features the module does provide: data types that cannot be handled, performance issues and the circumstances in which they may arise, practical limitations on the size of data sets, special cases that are not (yet) handled, etc.
The initial template usually just has:
There are no known bugs in this module.
Please report problems to [% contact.fullname %] ([% contact.email %]).
Patches are welcome.