Under IFRS 7 there are 12 requirements:

Requirement 1 Reconciliation of carrying amounts by classes of financial instruments to IAS 39 measurement categories (at least these categories are HTM, AFS, FVTPL, Loans and Receivables). An entity shall make the decision which classes of financial instruments are appropriate to the nature of the information disclosed taking into account the characteristics of those financial instruments.
Requirement 2 Description of processes for managing the risks and the methods used to measure the risks (in addition to objectives and policies disclosed in 2006 IFRS financials) [IFRS 7.33]
Requirement 3 Objectives, policies and processes for managing capital [IAS 1.124B]
Requirement 4 A reconciliation of changes in impairment provisions for each class of financial assets [IFRS 7.16]
Requirement 5 Reconciliation of movements in unrecognized 1 day gain or loss if the market for a financial instrument is not active and we use the valuation technique, i.e. difference between the fair value at initial recognition and the amount that would be determined at that date using the valuation technique [IFRS 7.28]
Requirement 6 It is necessary to disclose the quantitative risk assessment for each type of financial risk (credit risk, liquidity risk, market risk, level of risk concentration) [IFRS 7.34]. See the separate sheet.
Requirement 7 Information disclosure about incomes and expenses by classes of financial instruments
Requirement 8 Commission incomes and expenses from financial instruments which are not classified in the category “accounted at their fair value through profit or loss”, commission incomes and expenses which are not accounted on effective interest rate [IFRS 7.20]
Requirement 9 The following points should be described in the accounting policy: the criteria for designating financial assets as available for sale, when an allowance account is used to reduce the carrying amount of financial assets impaired by credit losses, how net gains or net losses on each category of financial instrument are determined etc. [IFRS 7.B5]/ [IFRS 7.28]
Requirement 10 Information about the availability of market for equity financial instruments, accounted at purchase price, ways of selling these instruments
Requirement 11 Carrying amount of financial assets it has pledged as collateral for liabilities or contingent liabilities [IFRS 7.14]
Requirement 12 Reclassifications from category of financial instruments that are accounted at their fair value to category of financial instruments that are accounted by amortized cost [IFRS 7. 12]

Requirement 6 can be broken down as follows:

Credit risk
Loans overall
An entity shall disclose by class of financial instrument:
maximum exposure of balance sheet and off-balance sheet items
description of collateral held as security and other credit enhancements
information about the credit quality of financial assets that are neither past due nor impaired (internal ratings system and its results, i.e. grouping of such assets by ratings)
the carrying amount of financial assets that would otherwise be past due or impaired whose terms have been renegotiated
Financial assets that are either past due or impaired
An entity shall disclose by class of financial asset:
an analysis of the age of financial assets that are past due as at the reporting date but not impaired (0-30 days, 30-60 days, 60-90 days)
an analysis of financial assets that are individually determined to be impaired as at the reporting date, including the factors the entity considered in determining that they are impaired
a description of collateral held by the entity as security and other credit enhancements and, unless impracticable, an estimate of their fair value
Collateral and other credit enhancements obtained
When an entity obtains financial or non-financial assets during the period by taking possession of collateral it holds as security or calling on other credit enhancements (eg guarantees), and such assets meet the recognition criteria in other Standards, an entity shall disclose:
the nature and carrying amount of the assets obtained
when the assets are not readily convertible into cash, its policies for disposing of such assets or for using them in its operations
Liquidity risk
An entity shall disclose:
a maturity analysis for financial liabilities that shows the remaining contractual maturities
a description of how it manages the liquidity risk inherent
Market risk
Sensitivity analysis
If an entity prepares a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (e.g. interest rates and exchange rates) and uses it to manage financial risks:
an explanation of the method used in preparing such a sensitivity analysis, and of the main parameters and assumptions underlying the data provided; and
an explanation of the objective of the method used and of limitations that may result in the information not fully reflecting the fair value of the assets and liabilities involved
Otherwise, it shall disclose:
a sensitivity analysis for each type of market risk to which the entity is exposed at the reporting date, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date (change in profit and loss and equity in case the risk is average, high, low)
the methods and assumptions used in preparing the sensitivity analysis; and
changes from the previous period in the methods and assumptions used, and the reasons for such changes
Other market risk disclosures
When the sensitivity analyses on Market risk are unrepresentative of a risk inherent in a financial instrument (for example because the year-end exposure does not reflect the exposure during the year), an entity shall disclose that fact and the reason it believes the sensitivity analyses are unrepresentative


Please let me know the salient points in IFRS 7 which has been recently been made a mandatory disclosure in the audited financial statements.