"The report should be the same"
Okay, great! Same as...... what, exactly?
I feel like this is one of the easiest requirements problems to find. It's simple:
Every comparison should have a comparator.
If you're going to say something is "the same", you'd better say what it's the same as. If you're going to say something is "different", you should probably mention different from what.
When I get requirements, this is one of the first things I look for, because it's really fast to find, and it's a good indicator that they haven't really explained much, at least in the information you're looking at. These requirements usually imply that you've crawled inside the head of whoever wrote them and are happily gathering your requirements directly from their thoughts. As soon as this becomes possible, I'll be happy to. Until then, I'm going to kick these back to you and ask for a comparator for every comparison.