IFMREP is a standard SAP Structure so does not store data like a database table does. It can be used to define the fields of other actual tables or to process "Master Data for Line Item Reports" Information within sap ABAP programs. This is done by declaring abap internal tables, work areas or database tables based on this Structure. These can then be used to store and process the required data appropriately. i.e. DATA: wa_IFMREP TYPE IFMREP.
The IFMREP table consists of various fields, each holding specific information or linking keys about Master Data for Line Item Reports data available in SAP. These include SPONSOR (Customer account number for fund), FINUSE (Application of Secondary Source Funds), FUND_TYPE (FM Fund Type), FUND_TYPET (FM Fund Type Description)... See below for full list along with technical details, documentation, text table, check tables, foreign key relationships, conversion routines, relevant tcodes and example ABAP select code etc. .