; and (B) fulfill the customer obligations of the digital asset broker or digital asset dealer. (2) Calculation For purposes of any Commission rule or order adopted under this section or any interpretation thereof regulating a digital asset broker or digital asset dealer’s financial responsibility obligations and capital requirements, a registered digital asset broker or digital asset dealer that maintains control of customer digital assets in a manner that satisfies the rules issued by the Commission under subsection (f)(2) shall not be required to include the custodial obligation with respect to such digital assets as liabilities or such digital assets as assets of the digital asset broker or digital asset dealer. (h) Reporting and recordkeeping Each registered digital asset broker and digital asset dealer— (1) shall make such reports as are required by the Commission by rule or regulation regarding the transactions, positions, and financial condition of the digital asset broker or digital asset dealer; (2) shall keep books and records in such form and manner and for such period as may be prescribed by the Commission by rule or regulation