1 Goal

A set of sample Inline eXtensible Business Reporting Language (iXBRL) format documents (“the Samples”) accompanies the Closed‑End Fund (CEF) Taxonomy Guide (“the Guide”). Users should be familiar with the Guide and with section 6.5.55 of EDGAR Filer Manual volume II (EFM). The purpose of the Samples is to illustrate the expected use of the taxonomy for the preparation of technically compliant filings for submission to EDGAR.

This is a supplement to the Sample Instances for previous CEF Taxonomy versions.

2 Disclaimer

The Samples are not normative: nothing in this document nor in the samples supersedes any requirement stated in the Guide, nor the EDGAR Filer Manual (EFM), in the CEF or any other taxonomy, nor any other SEC rule or guidance. In the event of inconsistencies, the rules, filer manual, and guide take precedence. Text and tables from live filings have been extracted, combined, and lightly anonymized and are known to have internal mathematical or date inconsistencies. The files exist only to help the reader visualize better how the tagging may appear in the context of an entire document, and implies no opinion about the source filings, filer, subject company, filing agent, software vendor, or any other party.

Please direct technical questions to StructuredData@sec.gov.

3 Samples with CEF Cover Page Tagging

Ten samples described in the table below each consist of a full CEF submission reduced to only the sections relevant for illustrating tagging in CEF 2024.

Each folder contains a file params.json that contain parameters that a validator may require to properly validate instance cover page (see EFM 6.5.55).

Name	Form Type	Primary file name	Exhibit Type	Exhibit file name	Description
ssec43	N-2/A	sec43-20210601.htm			Senior Securities section, 4.3, sample from cef-2021q4, using us-gaap 2023 axes instead of cef-2021q4 axes.
cef04	N‑CSR	cef04-20220630.htm			Example sections, no custom presentation.
cef05	10-Q	cef05-20220630.htm			Example sections, no custom presentation.
cef06	10-Q	cef06-20220630.htm			Same as cef05, but with optional custom presentation.
cef07	10-Q	cef07-20220630.htm	EX-26	cef07e‑20220630.htm	Same as cef06 with an EX-26.
cef08	10-Q	cef08-20220630.htm			Same as cef05 with a Coregistrant.

4 References

[EFM]

EDGAR Filer Manual, Volume II, sections 5.2.5 and 6 on Interactive Data

https://www.sec.gov/edgar/filer-information

[iXBRL]

Inline XBRL 1.1

https://specifications.xbrl.org/work-product-index-inline-xbrl-inline-xbrl-1.1.html