The SEC has adopted rule amendments to require electronic filing or submission of certain forms as well as other filings, submissions, or notices provided by broker-dealers, security-based swap dealers, and major security-based swap participants under the Exchange Act and the Securities Act to be submitted to the EDGAR system using machine-readable, structured data. Accordingly, the SEC has released a draft version of the Broker-Dealers (BKD) XBRL Taxonomy.
Specifically, the adopted rule amendments now require broker-dealers to file annual reports on Form X-17A-5 Part III under Rule 17a-5 and Rule 17a-12 in Inline XBRL except for the facing page. The elements needed to tag these disclosures are in this new draft Broker-Dealers (BKD) taxonomy. For more information about the rule, please see Rule 33-11342.
To view the draft versions of the BKD taxonomy files and the accompanying guide, please click the links below:
Interested parties may email related technical feedback to StructuredData@sec.gov through 4 p.m. (ET) May 6, 2025, with “Draft 2025 BKD Taxonomy” as the subject. The SEC will make the feedback received publicly available by posting them to the Draft Taxonomy Technical Feedback page.
Source:
Draft of Broker-Dealers (BKD) Taxonomy Files (sec.gov)