The SEC issued a draft version of the security-based swap (SBS) XBRL taxonomy in March 2024 that will be used by security-based swap execution facilities (SBSEFs) to file specified information electronically with the SEC using the EDGAR system in Inline XBRL. The agency has now released to the public sample documents to aid preparers in implementing the taxonomy.
Posted on May 21st, the set of sample Inline XBRL documents appear on the SEC’s DERA Taxonomies webpage to show the expected use of the SBS taxonomy for the preparation of technically compliant filings for submission to EDGAR. The SEC reminds SBSEFs that the sample documents neither indicate which specific disclosures must be included and/or tagged in SEC filings nor do the documents constitute legal guidance.
Source:
Draft 2024 Security-Based Swap (SBS) Taxonomy Sample Documents (sec.gov)
