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The carrying amounts of each of the following categories of financial assets or financial liabilities, as specified in IFRS 9, have to be disclosed either in the statement of financial position or in the notes (IFRS 7.8). In the latter case, it is necessary to provide sufficient information to permit reconciliation to the line items presented in the statement of financial position (IFRS 7.6).

Financial assets measured at amortized cost.
Financial assets measured at fair value through other comprehensive income.
Financial assets measured at fair value through profit or loss, showing separately:
    those designated as such upon initial recognition, and
    those mandatorily measured at fair value according to IFRS 9.
Financial liabilities measured at amortized cost.
Financial liabilities at fair value through profit or loss, showing separately:
    those designated as such upon initial recognition, and
    those that meet the definition of held for trading in IFRS 9.
Similar rules are set out with regard to the net gains or net losses of the categories of financial instruments as specified in IFRS 9 (IFRS 7.20a).
Exercising of an option to designate financial assets or financial liabilities as at fair value through profit or loss (IFRS 7.9–7.11).
Investments in equity instruments measured at fair value through other comprehensive income (e.g. which investments in equity instruments have been designated to be measured at fair value through other comprehensive income and the fair value of each such investment at the end of the reporting period) (IFRS 7.11A–7.11B).
Reclassification of financial assets between the amortized cost category and the fair value category of IFRS 9 (IFRS 7.12B–7.12D and IFRS 9.4.4.1).
Offsetting financial assets and financial liabilities (IFRS 7.13A–7.13F).
Financial assets that the entity has pledged as collateral for liabilities or contingent liabilities (e.g. the carrying amount of these assets) (IFRS 7.14).
Allowance account for credit losses: A reconciliation of changes in that account during the period for each class of financial assets has to be disclosed (IFRS 7.16).
Defaults and breaches of loans payable (IFRS 7.18–7.19).
Accounting policies (IFRS 7.21).
Hedge accounting (e.g. description of each type of hedge, nature of the risks being hedged, etc.) (IFRS 7.22–7.24).
Fair values: Among others, the fair value of each class of financial assets and financial liabilities has to be disclosed in a way that permits it to be compared with its carrying amount and the methods used in determining fair values have to be disclosed (IFRS 7.25–7.30).

Credit risk is the risk that one contracting party of a financial instrument will cause a financial loss for the other contracting party by failing to discharge an obligation.
Liquidity risk is the risk that the reporting entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset.
Market risk is the risk that the fair value or the future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises currency risk, interest rate risk, and other price risk.

An analysis of the age of financial assets that are past due as at the end of the reporting period but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due.
An analysis of financial assets that are individually determined to be impaired as at the end of the reporting period, including the factors that were considered in determining that they are impaired.

A sensitivity analysis for each type of market risk to which the entity is exposed at the end of the reporting period. This sensitivity analysis has to show how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at the end of the reporting period.
The methods and assumptions used in preparing the sensitivity analysis.