A A direct speech report usually has a reporting verb in the past simple. The most common reporting verb issaid.The reporting clause may come first or second.
B Next, there are some examples of direct speech:reporting clause first        reported clause             reporting clause secondJimmysaid,'Let me have a look.‟Then the childasked,     "Are there any toys?‟''Hand it over at once!‟hedemanded."I believe that too,‟sheadded.
C In narratives, especially novels and short stories, when the reporting clause comes second, the writers often invert the subject (s) and reporting verb (v):“Things have always been the same in this village,” [V]said[S]the old man."Hold on! I‟m coming!‟ [V]cried[S]Maurice.
D Indirect reports of statements consist of a reporting clause and athat-clause. We often omitthat, especially in formal situations:The pilot commentedthatthe weather had been extremely bad as the plane came in to land.(The pilot‘s words were:'The weather was extremely bad as the plane came in to land.‟)
E Indirect reports ofyes-noquestions and questions withorconsist of a reporting clause and a reported clause introduced byiforwhether.Ifis more common thanwhether. The reported clause is in statement form (subject + verb), not question form:She asked if I was Scottish.(originalyes-noquestion: 'Are you Scottish?‟)Iis the subject. And was is the verb.