Draft of Updated 2026 Security-Based Swap (SBS) Taxonomy

The Commission adopted amendments to require the electronic filing, submission, or posting of certain forms, filings, and other submissions that national securities exchanges, national securities associations, clearing agencies, broker-dealers, security-based swap dealers, and major security-based swap participants make with the Commission.

As part of the adopted rule, the Commission is requiring security-based swap dealers and major security-based swap participants (SBS Entities) to submit annual compliance reports (CCO Reports) electronically in Inline eXtensible Business Reporting Language (XBRL) through the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system. The new elements needed for SBS Entities to tag their CCO Reports are in the draft Security-Based Swap (SBS) taxonomy.

The draft version of the SBS taxonomy has been posted, and the files are available at Draft Taxonomies and Schemas. Please provide technical feedback to StructuredData@sec.gov by 4pm EST, February 17, 2026. Include “Draft of Updated 2026 SBS Taxonomy” in the subject header. The Commission will make the feedback received publicly available by posting it to the Draft Taxonomy Technical Feedback page.