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.
Section 117 Filing of Resolutions With the ROC
Section 117 filing of resolutions: the thirty day rule, the seven clauses that qualify, the omitted clause (e), and the board resolutions nobody may inspect.
What Is IEPF Transfer of Shares? The 7-Year Rule
IEPF transfer of shares moves shares whose dividend went unclaimed for seven straight years into a government fund. What triggers it. Not investment advice.
How to Claim Shares From IEPF: Form IEPF-5 (2026)
How to claim shares from IEPF using the substituted Form IEPF-5 in force from 6 October 2025: entitlement letter, e-form, nodal officer. Not investment advice.
What Is the Unpaid Dividend Account? Section 124
The unpaid dividend account holds dividends nobody collected within 30 days, for seven years, before they go to IEPF. The deadlines. Not investment advice.
Interim Dividend vs Final Dividend: The Rules
Interim dividend vs final dividend: who declares each, the source of profits allowed, and the loss-year cap in section 123(3). Not investment advice.
What Is Reduction of Share Capital? Section 66
Reduction of share capital needs a special resolution plus NCLT confirmation, with SEBI and creditors notified. The three named forms. Not advice.
Class Action Suit Under Companies Act: Section 245
A class action suit under the Companies Act lets 100 members or depositors sue the company, its directors and its auditors at the NCLT. Not advice.
What Is Strike Off of a Company? Section 248 Rules
Strike off of a company removes its name from the register and dissolves it on Gazette publication. The four grounds and what survives. Not investment advice.
Section 235 vs Section 236: Minority Squeeze-Out
Section 235 vs section 236: one follows a 90 percent scheme approval, the other a 90 percent registered holding. Thresholds and pricing. Not investment advice.
What Is the National Company Law Tribunal (NCLT)?
The National Company Law Tribunal hears company law matters. Civil courts are barred from its jurisdiction, and appeals go to the NCLAT. Not advice.
What Is a Registered Valuer? Companies Act S.247
A registered valuer values shares and assets under the Companies Act, appointed by the audit committee and bound by a three-year interest bar. Not advice.
What Is FutEq Open Interest? SEBI's Delta Measure
FutEq open interest measures derivatives positions on delta-adjusted futures equivalents, not notional value. What SEBI changed, and why. Not investment 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.