; and (2) considers each of the following issues: (A) The custody of digital assets and digital asset securities. (B) Estimates on digital assets and digital asset securities custody at trading platforms, licensed custodians, self custody in wallets. (C) FINRA Guidance to Broker Dealers on Digital Asset and Digital Asset Security Custody. (D) AICPA position on custody of digital assets and digital asset securities. (E) Custodian markets, banks, trust companies, brokers, dealers, and futures commissions merchants. (F) The background on major United States and foreign digital asset and digital asset security custodians by size (assets held) and licensing. 505. Report on digital asset trading platforms Not later than 270 days after the date of the enactment of this section, the Securities and Exchange Commission, the Commodity Futures Trading Commission, the Secretary of the Treasury, and the Financial Crimes Enforcement Network, in consultation with such Federal and State regulators and market participants as the Commission determines appropriate, shall jointly submit to the relevant committees a report that— (1) identifies the 10 largest digital asset trading platforms in the United States, their registration status, the number of client accounts each platform has, and the annual trading volume on each trading platform over the last 5 years; (2) summarizes and compares— (A) the statutory and regulatory requirements applicable to United States digital asset trading platforms (MSBs) which are currently available to United States investors; and (B) the statutory and regulatory requirements applicable to national securities exchanges, alternative trading systems, designated contract market, and swap execution facility; (3) identifies and quantifies investor losses related to all known major foreign and domestic unauthorized electronic access or hacks of digital asset trading platforms in the 5-year period preceding the date of the enactment of this Act