Two clauses may both be declarative in wording and function or both non-declarative in wording and function. In other cases their outward forms differ while their intended speech acts agree.
PatternOutward formsFunctions
Fully declarativeReport + reportReport + report
Fully non-declarativeDirective + directiveDirective + directive
Meaning-only agreementForms may differShared communicative function
Thus agreement in function is possible even without agreement in surface form.