What are the different elements in Functions points 2?

Output results exits the application boundary.
EQ does not contain any derived data. Derived data means any complex calculated data. Derived data is not just mere retrieval but are combined with additional formulae to generate results. Derived data is not part of ILF or EIF, they are generated on fly.
EQ does not update any ILF or EIF.
EQ activity should be meaningful from user perspective.
EP is self contained and leaves the business in consistent state.
DET and processing logic is different from other EQ�fs.
Simple reports form good base as EQ. External Output (EO)
Following are points to be noted for EO:

It�fs a dynamic elementary process in which derived data crosses from Internal Application Boundary to External Application Boundary.
EO can update an ILF or EIF.
Process should be the smallest unit of activity that is meaningful to end user in business.
EP is self contained and leaves the business in a consistent state.
DET is different from other EO�fs. So this ensures to us that we do not count EO�fs twice.
They have derived data or formulae calculated data.
Major difference between EO and EQ is that data passes across application boundary. Example: - Exporting Accounts transaction to some external file format like XML or some other format. This can be later imported by the external accounting software. Second important difference is in EQ has non-derived data and EO has derived data.