@techreport{canli2026spinoffdislocationlineage,
  author      = {Canli, Arhan},
  title       = {Spin-off dislocation — SEC Form 10 lineage protocol},
  institution = {Canli Capital},
  type        = {Open quantitative research report},
  year        = {2026},
  url         = {https://canlicapital.com/research/spin-off-dislocation-lineage}
}