Flock blog
Reading regulatory filings, sourced and dated.
Plain-English guides to the public filings Flock tracks: 13F reports, NSE and BSE shareholding patterns, bulk and block deals, and FII/DII flows. Every claim links to its source. Research, not advice.
What is Form SHO? SEC short position reporting
Form SHO is the SEC's monthly short position report under Rule 13f-2. The thresholds, what gets published, and why filings now start in 2028. Not advice.
Form SHO vs short interest report: what differs
Form SHO vs short interest report: who reports, how often, what publishes, and what each one hides. One exists today, the other starts in 2028. Not advice.
What is the SEBI Stewardship Code? A 2026 guide
The SEBI Stewardship Code sets six principles for how mutual funds and AIFs monitor and vote in investee companies. What it requires and where to read it.
How to track mutual fund voting disclosures
How to track mutual fund voting disclosures in India: where AMCs publish votes cast, the quarterly deadline, and how to read the rationale column. Not advice.
N-PX vs SEBI voting disclosure: US and India
N-PX vs SEBI voting disclosure: annual SEC filing versus quarterly AMC website posting. Who files, what scope, and which record is easier to search. Not advice.
What is a pre-filed DRHP? Confidential IPO route
A pre-filed DRHP is SEBI's confidential IPO route: the draft is filed but not published, and the public sees an updated DRHP later. How the sequence works.
What is mutual fund stress testing? SEBI rules
Mutual fund stress testing shows how many days a mid or small cap scheme needs to liquidate 25% and 50% of its portfolio. What AMCs publish monthly. Not advice.
What is a monitoring agency report? (2026)
A monitoring agency report is a credit rating agency's quarterly check on how a company spent its issue proceeds, filed with the exchanges. Not advice.
What is a statement of deviation? SEBI Reg 32
A statement of deviation is a listed company's quarterly filing on whether it used issue proceeds as promised in the offer document. How to read it. Not advice.
What is a SEBI trading plan? Insider rules (2026)
A SEBI trading plan lets a company insider pre-commit to trades under PIT Regulation 5, disclosed to the exchanges after a 120-day cool-off. Not advice.
What is a secretarial audit report? Form MR-3
A secretarial audit report is a practising company secretary's Form MR-3 opinion on whether a company followed company and securities law. Not advice.
How to track use of IPO proceeds (2026)
How to track use of IPO proceeds: read the objects of the issue, then the quarterly deviation statement and monitoring agency report. Step by step. Not advice.
The Smart Money Digest
A free weekly email of notable disclosure activity — every line with its filing date and source link. No advice, just filings. Unsubscribe anytime.