GNU Emacs Lisp Reference Manual
This section describes some variables that hold regular expressions used for certain purposes in editing:
"^\014" (i.e., "^^L" or "^\C-l");
this matches a line that starts with a formfeed character.
The following two regular expressions should not assume the
match always starts at the beginning of a line; they should not use
^ to anchor the match. Most often, the paragraph commands do
check for a match only at the beginning of a line, which means that
^ would be superfluous. When there is a nonzero left margin,
they accept matches that start after the left margin. In that case, a
^ would be incorrect. However, a ^ is harmless in modes
where a left margin is never used.
paragraph-start also.) The default value is
"[@ \t\f]*$", which matches a line that consists entirely of
spaces, tabs, and form feeds (after its left margin).
"[@ \t\n\f]", which matches a line starting with a space, tab,
newline, or form feed (after its left margin).
"[.?!][]\"')}]*\\($\\| $\\|\t\\| \\)[ \t\n]*"
This means a period, question mark or exclamation mark, followed optionally by a closing parenthetical character, followed by tabs, spaces or new lines.
For a detailed explanation of this regular expression, see Regexp Example.