A memorandum of association is the document drawn up when a limited company is formed. It states which founders there are, how many shares each subscribes for and at what price, and it contains the articles of association.
The share ledger must be set up as soon as the memorandum is signed. The details in it form the basis for the first entries in the share ledger and for registration with Bolagsverket.
Establishing the share ledger means creating it, which must happen once the memorandum is signed.
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A founder is the person or company that forms a limited company.
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The articles of association are the basic rulebook that governs how a limited company operates.
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A limited company is a business form that is its own legal entity and is owned through shares.
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