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.
SEBI trading plan vs Rule 10b5-1 plan (2026)
SEBI trading plan vs Rule 10b5-1 plan: cool-off periods, who approves, what reaches the public record in India and the US, compared factually. Not advice.
What is a Form 1-SA filing? Reg A semiannual
A Form 1-SA filing is the semiannual report a Regulation A Tier 2 issuer files with the SEC within 90 calendar days of the half-year end. Not advice.
What is a clawback policy? SEC Rule 10D-1
A clawback policy is the written policy a listed US issuer must keep under SEC Rule 10D-1 to recover incentive pay awarded on misstated results. Not advice.
Pay versus performance disclosure explained
Pay versus performance disclosure is the SEC table under Item 402(v) showing compensation actually paid against TSR and net income by year. Not advice.
What is a significant beneficial owner (SBO)?
A significant beneficial owner is the individual behind 10% of a company's shares, votes or dividend, or holding significant influence or control. Not advice.
Form 1-SA vs 10-Q: semiannual vs quarterly
Form 1-SA vs 10-Q: the 1-SA is a Reg A Tier 2 issuer's one half-yearly report; the 10-Q is a public company's quarterly report, filed three times. Not advice.
MGT-6 vs BEN-2: beneficial interest vs SBO
MGT-6 vs BEN-2: MGT-6 reports a registered and beneficial owner split under Section 89; BEN-2 reports a Section 90 significant beneficial owner. Not advice.
How to track auditor resignations (SEBI, SEC)
How to track auditor resignations: SEBI's 2019 circular and LODR filings in India, Form ADT-3 at the MCA, and Form 8-K Item 4.01 in the US. Not advice.
What is Form BEN-2? Significant beneficial owners, MCA
Form BEN-2 is the return an Indian company files with the ROC naming its significant beneficial owners. Who triggers it, the 30-day clock, and its limits.
How to read a 10-K: a filing-order walkthrough
How to read a 10-K item by item: risk factors, MD&A, financial statements, ownership in Item 12, and the cover-page boxes most readers skip. Not advice.
How to check mutual fund portfolio overlap from filings
How to check mutual fund portfolio overlap using SEBI-mandated monthly portfolio disclosures on AMC and AMFI sites. The method, the maths, and the caveats.
How to track FPI flows by sector using NSDL data
How to track FPI flows by sector from NSDL's fortnightly sector-wise data and assets under custody reports, and why it differs from daily FII/DII numbers.
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.