I.   Introductory Provisions

Memoranda are the twenty-second of thirty-three (33) Administrative Elements of Trust being the Books of details, substance and the formal “body” of Records (Records in Registers representing the “title” or “head”) associated with a the Trust or Estate or Fund including (but not be limited to) minutes, resolutions, proceedings, accounts, letters, correspondence, decisions and procedural actions usually recorded in day and time order. 

There exists seven (7) essential forms of Memoranda of any valid Trust, or Estate or Fund being Memorandum of Association, Memorandum of Record, Memorandum of Account, Memorandum of Complaint, Memorandum of Apology, Memorandum of Assurance and Memorandum of Articles:

(i) Memorandum of Association (also by the title Memorandum Association) is a document to be subscribed by two or more persons associated for a lawful purpose by subscribing in respect of registration of a form of company; and

(ii) Memorandum of Record (also by the title Memorandum Record) is a sworn memorial of an event forming an official Record where the actions and proceedings of the event are accurately transcribed; and

(iii) Memorandum of Account (also by the title Memorandum Account ) is a sworn document containing an enumeration of documents and transactions and an indication of any outstanding balance as well as formal certificate and affirmation; and

(iv) Memorandum of Complaint (also by the title Memorandum Complaint) is a sworn document containing the necessary details to form a formal cause of action within a competent forum, equivalent to the modern concept of an “indictment” or simply “complaint”; and

(v) Memorandum of Apology (also by the title Memorandum Apology) is a sworn document containing the necessary details to respond to the allegations of any formal cause of action, alleged charges, controversy or debt and to formally defend and argue against such allegations; and

(vi) Memorandum of Assurance (also by the title Memorandum Assurance) is a sworn document containing the necessary details and disclosures in the provision of an assurance, pledge or guarantee concerning some action, event, property or potential loss; and

(vii) Memorandum of Articles (also by the title Memorandum Articles)  in the laws of marine insurance, this phrase designates the articles of merchandise which are usually mentioned in the memorandum clause and for which the liability of the underwriter is limited.

The essential elements of a valid Memorandum of Record, also known in respect of Bookkeeping as a Day Book or Sub Ledger are:

(i) That every Page is clearly numbered consecutively, so no page is unique and no page may be added or deleted without destroying the integrity of numbering of the Pages; and

(ii) The seal of office and the name of the clerk should be on the first page of the Memorandum attesting to its authenticity or the book itself; and

(iii) A short prayer or ecclesiastical phrase, or symbol of scripture should be prominent at the commencement of the Memorandum to clearly indicate its ecclesiastical nature; and

(iv) The commencement of the event in day and time, or action and every step summarized thereafter so that the logical and chronological sequence of events are clear; and

(v) Any quantity, size, name, character, value or details associated with the event are also marked clear; and

(vi) A summary attestation that the facts entered into the Memorandum are true and correct.

The essential elements of a valid Memorandum of Account are:

(i) That the name of the Trust, Estate or Fund is at the top of the first Page of the Memorandum as the Header; and

(ii) That the Title “Memorandum Account” is clearly prominent underneath the Header; and

(iii) That the details and name of the Agreement and parties are clearly listed, including their location; and

(iv) That the date is listed and a unique number representing the “Record Number” is listed; and

(v) That the period of transactions (start date and end date) is clearly listed; and

(vi) That the summary of transactions and payments (if any) for the period are clearly listed including any outstanding payments due; and

(vii) That a clearly identified Certification of Authenticity is declared and signed and dated by an officer of the Trust, or Estate or Fund.

The essential elements of a valid Memorandum of Complaint are:

(i) That the name of the Trust, Estate or Fund is at the top of the first Page of the Memorandum as the Header; and

(ii) That the constituting form of law by which a Memorandum Complaint may be issued is clearly named directly underneath the name of the Trust, Estate or Fund; and

(iii) That the Title “Memorandum Complaint” is clearly prominent underneath the Header; and

(iv) That the date of issue is listed and a unique number representing the “Record Number” is listed; and

(v) That the details and name of the parties with an officer of the Trust, Estate or Fund, or the Trust, Estate or Fund itself as Plaintiff and the other parties as Respondents clearly listed; and

(vi) That the period of alleged offence (start date and end date) is clearly listed; and

(vii) That the alleged offences are listed in consecutive order and the reference to such offences and penalties in the ordinances of the Trust, Estate or Fund clearly listed; and

(viii) That a brief Statement of Facts outlining objectively, without emotion, conjecture or opinion, the alleged facts concerning the alleged offences; and

(ix) That an Affidavit of Fact as a sworn statement of the complaint outlines in chronological order the events of the alleged offence.; and

(x) That a sworn and signed Certificate of Witness is attached directly after the Affidavit; and

(xi) That a sworn and signed Certificate of Annexures is attached directly after the Affidavit outlining the precise list of Annexures and before the Annexures themselves; and

(xii) If there are any Annexures thereafter they are annexed in the end in the numbered fashion that match the referencing in the sworn Affidavit.