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Draft 2024 Security-Based Swap (SBS) Taxonomy

March 27, 2024

The Commission adopted new Regulation SE under the Securities Exchange Act of 1934 that creates a regime for the registration and regulation of security-based swap execution facilities (SBSEFs) and addresses other issues related to security-based swap execution generally. See

As part of the adopted rule, the Commission is requiring registered SBSEFs (or SBSEF applicants) to file specified information electronically with the Commission using the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system in Inline eXtensible Business Reporting Language (XBRL). The new elements needed to tag this information are in the new draft Security-Based Swap (SBS) taxonomy.

A draft version of the SBS taxonomy has been posted, and the files are available at Please provide comments to by May 27, 2024. Include “Draft 2024 SBS Taxonomy” in the subject header.

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