Status: draft

The draft 2023 update to the SEC taxonomies is now available for public review and comment, and includes updates to the SEC taxonomies as part of the annual review and update process for all SEC taxonomies accepted in the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system. Refer to the Draft 2023 Release Notes for details of the changes in this draft 2023 update. The draft taxonomy files can be found at https://www.sec.gov/structureddata/draftedgartaxonomies. Please provide comments via email to StructuredData@sec.gov using “Draft 2023 SEC Taxonomies” as the subject of the email no later than January 4, 2023. There are also sample filings related to the draft 2023 version of the Closed-End Fund taxonomy at https://xbrl.sec.gov/cef/2023/cef-samples-2023.zip.

The SEC staff encourages filers, investors, analysts, software service providers, and other interested parties to participate in this public review to continue to improve the process for creating and using structured filings.

Upon completion of the public comment period and consideration of public feedback, the taxonomies will be subject to Commission approval. The availability for public comment of the draft 2023 update to the SEC taxonomies does not indicate Commission approval of any potential regulatory changes. Please refer to the SEC’s EDGAR webpage at https://www.sec.gov/edgar/filer-information/current-edgar-filer-manual for updated information on any Commission-approved changes related to the EDGAR Filer Manual. If needed, transition guidance for the updates to the taxonomies will be posted on the standard taxonomies page at https://www.sec.gov/structureddata/dera_taxonomies.