A killmail is created whenever a ship or structure is destroyed. All participants in the kill are listed with the damage they did, along with the victim's ship, fittings, and cargo. Any modules or cargo that were dropped are specified. Only the person contributing the final blow, and the victim, get the killmail.
Most Corporations and Alliances post their killmails to a killboard.
The details of the current killmail system are described in this dev blog.
Victim: A Victim
Name: A Killer (laid the final blow)
Cynosaural Field Generator I
Warp Scrambler II
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