Position Reports

The standard VFR position report contains the following elements, in this order:

Callsign: Your aircraft callsign (e.g., "OE-CMV")
Position: Your current geographical position, as a named fix, a distance and bearing from a named fix, or latitude/longitude (e.g., "Linz," or "five miles north of Linz," or "48 degrees 14 minutes north 014 degrees 24 minutes east")
Flight level or altitude: Your current flight level or altitude in feet, corrected to the QNH that was set at your departure aerodrome, or as updated during flight (e.g., "flight level one-zero-five" or "three thousand feet")
Type of flight: A letter code indicating your flight category. For VFR flight, the code is "V". For IFR flight, it is "I". For Special VFR, it is "S".
Time estimate or next reporting point The time you expect to reach the next reporting point or waypoint (e.g., "estimating Brno one-four-three zero"). This is given in hours and minutes of UTC only.
Requested flight level or altitude: If you are requesting a different altitude than your current one, state what you are requesting (e.g., "requesting flight level one-two thousand").

Here is how a position report is structured in practice:

"OE-CMV, ten miles south of Linz, flight level one-zero-five, VFR, estimating Brno one-four-three zero."

Or, if the position is your current position as you pass directly overhead a named fix:

"OE-CMV, overhead Brno, flight level one-zero-five, VFR, estimating Zweibruecken one-eight-one five."

If you are requesting a different altitude:

"OE-CMV, abeam Budweis, flight level nine thousand five hundred, VFR, estimating Brno one-four-five zero, requesting flight level one-one thousand."