Sample Instances for the Security-based Swap (SBS) 2024 Taxonomy

August 19, 2024

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