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Draft 2024 Security-Based Swap (SBS) Taxonomy Sample Documents

May 21, 2024

On March 27, 2024, the Commission published a draft version of the SBS taxonomy that will be used by security-based swap execution facilities (SBSEFs) 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).

To illustrate the expected use of the SBS taxonomy for the preparation of technically compliant filings for submission to EDGAR, today the Commission published a set of sample Inline XBRL documents at Please note that the sample documents do not indicate which particular disclosures must be included and/or tagged in Commission filings, and they do not constitute legal guidance of any sort.

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