any commodities derivative financial instrument held by a commodities derivatives dealer, unless—
(A)#
it is established to the satisfaction of the Secretary that such instrument has no connection to the activities of such dealer as a dealer, and
(B)#
such instrument is clearly identified in such dealer’s records as being described in subparagraph (A) before the close of the day on which it was acquired, originated, or entered into (or such other time as the Secretary may by regulations prescribe);