; and (B) in the case of a digital commodity dealer, fulfill the counterparty obligations of the digital commodity dealer for any margined, leveraged, or financed transactions. (2) Rule of construction Nothing in this section shall limit, or be construed to limit, the authority of the Securities and Exchange Commission to set financial responsibility rules for a broker or dealer registered pursuant to section 15(b) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78o(b) ) (except for section 15(b)(11) of such Act ( 15 U.S.C. 78o(b)(11) ) in accordance with section 15(c)(3) of such Act ( 15 U.S.C. 78o(c)(3) ). (3) Futures commission merchants and other dealers Each futures commission merchant, introducing broker, digital commodity broker, digital commodity dealer, broker, and dealer shall maintain sufficient capital to comply with the stricter of any applicable capital requirements to which the futures commission merchant, introducing broker, digital commodity broker, digital commodity dealer, broker, or dealer, respectively, is subject under this Act or the Securities Exchange Act of 1934 ( 15 U.S.C. 78a et seq. ). (f) Reporting and recordkeeping Each digital commodity broker and digital commodity 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 commodity broker or digital commodity dealer, respectively; (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