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When you receive an invitation to peer review, you should be sent a copy of the paper's abstract to help you decide whether you wish to do the review. Try to respond to invitations promptly - it will prevent delays. It is also important at this stage to declare any potential Conflicts of Interest.
The structure of the review report varies between journals. Some follow an informal structure, while others have a more formal approach.
Many journals don't provide criteria for reviews beyond asking for your 'analysis of merits'. In this case, you may wish to familiarize yourself with examples of other reviews done for the journal...
Other journals require a more formal approach. Sometimes they will ask you to address specific questions in your review via a questionnaire...
Whether specifically required by the reporting format or not, you should expect to compile comments to authors and confidential comments to editors.