On June 25th, the SEC issued the Final 2024 Security-Based Swap (SBS) Taxonomy and Sample Documents designed to equip the filers and vendors using the taxonomy. The final SBS taxonomy resources are available on the SEC’s Security-Based Swap Data Repositories and Execution Facilities webpage, and the illustrative sample documents are available for download prior to the upcoming EDGAR 24.2 release that incorporates the final SBS taxonomy into EDGAR.
The SEC advises filers and vendors that the sample documents do not indicate which particular disclosures must be included and/or tagged in SEC filings nor do they represent legal guidance of any sort.
Source:
Final 2024 Security-Based Swap (SBS) Taxonomy and Sample Documents (sec.gov)
Security-Based Swap Data Repositories and Execution Facilities (sec.gov)
Sample Documents (sec.gov)
