; or (ii) the date on which the cause of action accrues. (C) Revival of expired State causes of action (i) In general In the case of any tort claim described in clause (ii) for which the statute of limitations applicable under State law with respect to such claim has expired not more than 5 years before the appointment of the Corporation as conservator or receiver, the Corporation may bring an action as conservator or receiver on such claim without regard to the expiration of the statute of limitations applicable under State law. (ii) Claims described A tort claim referred to in clause (i) is a claim arising from fraud, intentional misconduct resulting in unjust enrichment, or intentional misconduct resulting in substantial loss to the institution. (15) Accounting and recordkeeping requirements (A) In general The Corporation as conservator or receiver shall, consistent with the accounting and reporting practices and procedures established by the Corporation, maintain a full accounting of each conservatorship and receivership or other disposition of issuers in default. (B) Annual accounting or report With respect to each conservatorship or receivership to which the Corporation was appointed, the Corporation shall make an annual accounting or report, as appropriate, available to the Secretary of the Treasury, the Comptroller General of the United States, and the authority that appointed the Corporation as conservator or receiver. (C) Availability of reports Any report prepared pursuant to subparagraph (B) shall be made available by the Corporation upon request to any shareholder of the payment stablecoin issuer for which the Corporation was appointed conservator or receiver or any other member of the public. (D) Recordkeeping requirement (i) In general Except as provided in clause (ii), after the end of the 6-year period beginning on the date the Corporation is appointed as receiver of a payment stablecoin issuer, the Corporation may destroy any records of such institution which the Corporation, in the