I.R.I.S. Readiris 14 for Windows User Guide - Manual (Page 107)

Section 9: Saving Documents
114
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The option Create body text generates a continuous, running
line of text. The result is a document without any formatting. The
formatting is to be done manually, by the user.
Example of body text

The option Retain word and paragraph formatting keeps the
general format structure of your scanned document.
The font type, size and type style are maintained across the
recognition process.
The tabs and the alignment of each block are recreated.
The text blocks and columns aren't recreated; the paragraphs just
follow each other.
Tables are recaptured correctly.
Pictures are not captured.