18.05—Maintenance of books and records.
(a)
Every trader who holds or controls a reportable futures or option position shall keep books and records showing all details concerning all positions and transactions in the commodity:
(2)
Over the counter or pursuant to sections 2(d), 2(g) or 2(h)(1) -(2) of the Act or part 35 of this chapter ;
(b)
Every such trader shall also keep books and records showing all details concerning all positions and transactions in the cash commodity, its products and byproducts, and all commercial activities that the trader hedges in the futures or option contract in which the trader is reportable.
(c)
The trader shall upon request furnish to the Commission any pertinent information concerning such positions, transactions, or activities in a form acceptable to the Commission.