The correct answer is: B. Memorandum of Association
The Memorandum of Association (MoA) is a document that sets out the basic information about a company, such as its name, registered office, and objects. It is a public document that is filed with the Registrar of Companies.
The Articles of Association (AoA) is a document that sets out the internal rules and regulations of a company, such as the rights and duties of shareholders and directors. It is a private document that is not filed with the Registrar of Companies.
The Profit and Loss Account (P&L) is a financial statement that shows the company’s income and expenses for a given period of time. It is used to calculate the company’s net profit or loss.
The Balance Sheet is a financial statement that shows the company’s assets, liabilities, and equity at a given point in time. It is used to assess the company’s financial position.
Table A of the Companies Act is a schedule that sets out the model forms of the MoA and AoA for companies limited by shares. The model forms are not mandatory, but they are widely used by companies.