1 Goal

A set of sample Inline eXtensible Business Reporting Language (iXBRL) format documents (“the Samples”) accompanies the Closed‑End Fund (CEF) Taxonomy Guide. Users should be familiar with the Guide and with the EDGAR XBRL Guide. 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.

2 Disclaimer

The Samples are not normative: nothing in this document nor in the samples supersedes any requirement stated in the Guide, the EDGAR XBRL Guide, the EDGAR Filer Manual (EFM), nor any other SEC rule or guidance. In the event of inconsistencies, the rules, filer manual, and guides 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 (at) sec.gov

3 Samples with CEF Cover Page Tagging

Samples described in the table below each consist of a full CEF submission reduced to only the sections relevant for illustrating tagging in CEF 2026.

Each folder contains a file params.json that contain parameters that a validator may require to fully validate the instance (see EFM volume 2 version 68 section 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.
cef08	10-Q	cef08-20220630.htm			Same as cef05 with a Coregistrant.
cef09	10-Q	cef09-20220630.htm			Same as cef05 as a BDC

4 References

[EFM]

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

https://www.sec.gov/submit-filings/edgar-filer-manual

[EXG]

EDGAR XBRL Guide

https://www.sec.gov/submit-filings/technical-specifications#xbrl

[iXBRL]

Inline XBRL 1.1

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