The SEC has adopted amendments that would 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 SEC.
Under the adopted rule, security-based swap dealers and major security-based swap participants (SBS Entities) are required electronically to submit annual compliance reports (CCO Reports) in Inline XBRL through the EDGAR system. The draft Security-Based Swap (SBS) taxonomy contains the new elements SBS Entities need to tag their CCO Reports.
To view the draft version of the SBS taxonomy, please follow the links below:
Interested parties may submit technical comments and inquiries to StructuredData@sec.gov through 4 p.m. Eastern, February 17, 2026, Please include “Draft of Updated 2026 SBS Taxonomy” as the subject. Feedback received will be available on the SEC’s Draft Taxonomy Technical Feedback page.
Source:
Draft of Updated 2026 Security-Based Swap (SBS) Taxonomy (sec.gov)
