1 Goal

A set of sample Inline eXtensible Business Reporting Language (iXBRL) format documents (“the Samples”) accompanies the Security-based Swap (SBS) Taxonomy Guide (“the Guide”). Users should be familiar with the Guide, the EDGAR XBRL Guide (EXG) and with the EDGAR Filer Manual volume II sections 5.2.5 and 6 (EFM). The purpose of the Samples is to illustrate the expected use of the SBS taxonomy for the preparation of technically compliant filings for submission to EDGAR.

2 Disclaimers

The samples are not normative. Nothing in this document nor in the samples supersedes any requirement stated in the any SEC rule, EDGAR Filer Manual, EDGAR XBRL Guide, nor any other SEC rule, guidance, or taxonomy. In the event of inconsistencies, the rules, filer manual, XBRL guide and taxonomy guide take precedence over the samples. Text and tables may have mathematical or date inconsistencies. Untagged text in the files exists only to help the preparer to visualize better how the tagging may appear in the context of an entire document, and implies no opinion about any source filings, filer, subject company, filing agent, software vendor, or any other party.

3 Samples

The samples described in the table below each consist of a the Inline XBRL formatted exhibits to Submission Type SBSEF-CCO-RPT, SBSEF-FIN-REQ, SBSEF-FIN-QTR, and SBSEF.

Each folder contains a file params.json that contains parameters that a validator will require to properly validate (See [EXG]). Please direct technical questions to StructuredData (at) sec.gov.

Also, because Form SBSEF exhibits B, G, and others require PDF format, dummy pdf files are added to form complete submissions in the folder xml.

Submission type SBSEF/A is permitted to have a subset of exhibits and that is illustrated as well.

Name / Folder	Submission Type	Exhibit Types	Primary Document File name	Exhibit (and other) File Names	Description
sbsef00	SBSEF‑FIN‑CCO		sbsef00cco‑20231231.htm	n/a	Exercise entry point cco.
sbsef02	SBSEF‑FIN‑QTR		sbsef02req‑20230331.htm		Exercise entry point fin.
sbsef02	SBSEF‑FIN‑REQ		sbsef02req‑20230331.htm		Exercise entry point fin.
sbsef03	SBSEF	C, D, E, F, H, I, J, K, L, P, Q, R, S	n/a	sbsef03exc-20231231.htm sbsef03exd-20231231.htm sbsef03exe-20231231.htm sbsef03exf-20231231.htm sbsef03exh-20231231.htm sbsef03exi-20231231.htm sbsef03exi-20231231.xsd sbsef03exj-20231231.htm sbsef03exj-20231231.xsd sbsef03exk-20231231.htm sbsef03exl-20231231.htm sbsef03exp-20231231.htm sbsef03exq-20231231.htm sbsef03exr-20231231.htm sbsef03exs-20231231.htm sbsef03ocx-20231231.xsd	Exercise entry points fex and ocx. In both cases there is a custom taxonomy that is common to all uses of fex, and one common to all uses of ocx.
sbsef04	SBSEF	I, J	n/a	sbsef04exi-20231231.htm sbsef04exi-20231231.xsd sbsef04exj-20231231.htm sbsef04exj-20231231.xsd sbsef04ej2-20231231.htm sbsef04ej2-20231231.xsd	Exercise fex entry point with one Exhibit I and two Exhibits J; all three are US-GAAP.
sbsef05	SBSEF	I, J	n/a	sbsef05ej2-20231231.htm sbsef05ej2-20231231.xsd sbsef05exi-20231231.htm sbsef05exi-20231231.xsd sbsef05exj-20231231.htm sbsef05exj-20231231.xsd	Same as sbsef04 except the second exhibit J uses IFRS (minimally tagged).
xml	SBSEF SBSEF/A	A-U	n/a	transmittal.pdf toc.pdf b.pdf sbsef03exc-20231231.htm sbsef03exd-20231231.htm exd01.gif exd01.jpg sbsef03exe-20231231.htm sbsef03exf-20231231.htm g.pdf sbsef03exh-20231231.htm sbsef03exi-20231231.htm sbsef03exi-20231231.xsd sbsef03exj-20231231.htm sbsef03exj-20231231.xsd sbsef03exk-20231231.htm sbsef03exl-20231231.htm m.pdf n.pdf o.pdf sbsef03exp-20231231.htm sbsef03exq-20231231.htm sbsef03exr-20231231.htm sbsef03exs-20231231.htm t.pdf u.pdf sbsef03ocx-20231231.xsd	Files illustrating the contents of a full “filer constructed” SBSEF submission.

4 References

[EFM]

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

https://www.sec.gov/submit-filings/filermanual

[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