What should the SRS address?

IEEE standard:

The basic issues that the SRS writer(s) shall address are the following:

a) Functionality. What is the software supposed to do?

b) External interfaces. How does the software interact with people, the systemís hardware, other hardware, and other software?

c) Performance. What is the speed, availability, response time, recovery time of various software functions, etc.?

d) Attributes. What are the portability, correctness, maintainability, security, etc. considerations?

e) Design constraints imposed on an implementation. Are there any required standards in effect, implementation language, policies for database integrity, resource limits, operating environment(s) etc.?