Which of the following is not included in the Memorandum of Association?

The winding up procedure is not included in the Memorandum of Association. The Memorandum of Association is a legal document that sets out the constitution and fundamental characteristics of a company. It contains various important details such as the name of the company, its objectives, the amount of capital, the address of the registered office, and the conditions for amending the memorandum. However, the winding up procedure, which refers to the process of dissolving the company and distributing its assets, is typically not included in the Memorandum of Association. Instead, it is usually addressed in the company's Articles of Association or in separate legal documents.