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Memorandum of association
The memorandum of association of company, often simply called the memorandum (and then often capitalised as an abbreviation for the official name, which is a proper noun and usually includes other words), is the document that governs the relationship between the company and the outside. It is one of the documents required to incorporate a company in the United Kingdom, Ireland, India, Bangladesh, Pakistan and Sri Lanka,Tanzania and is also used in many of the common law jurisdictions of the Commonwealth.
==Requirements==
While it is still important to file a memorandum of association to incorporate a new company, it no longer forms part of the company’s constitution and it contains limited information compared to the memorandum that was required prior to 1 October 2010. The (Companies (Registration) Regulation 2008 ) in fact included pro-forma Memoranda.
It is basically a statement that the subscribers wish to form a company under the 2006 Act, have agreed to become members and, in the case of a company that is to have a share capital, to take at least one share each. It is no longer required to state the name of the company, the type of company (such as public limited company or private company limited by shares), the location of its registered office, the objects of the company, and its authorized share capital.〔http://www.companieshouse.gov.uk/infoAndGuide/companyRegistration.shtml〕
Companies incorporated prior to 1 October 2009 are not required to amend their memorandum. Those details which are now required to appear in the Articles, such as the objects clause and details of the share capital, are deemed to form a part of the Articles.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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