👉 Memoranda are documents that contain statements or instructions. They are written by a person who needs to communicate with another person about something important, and they are usually used in official situations such as meetings, agreements, or directives. In law, a memorandum is a type of document that contains an agreement between two or more people. It's like a statement from one party to another, but it's written by someone else who has the authority to make the decision. Memoranda can be formal or informal