Answer / d.k.d

The memorandum of association of a company, often simply
called the memorandum is the document that governs the
relationship between the company and the outside.

The Article Of Association often simply referred to as the
articles are the regulations governing the relationships
between the shareholders and directors of the company, and
are a requirement for the establishment of a company under
the law.
Articles of association typically cover the issuing of
shares (also called stock), the different voting and
dividend rights attached to different classes of share,
restrictions on the transfer of shares, the rules of board
meetings and shareholder meetings, and other similar issues.

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