Complex sentence: The memorandum of association of company, often simply called the memorandum (and then often capitalised as an abbreviation for the official name, which is a proper noun and usually includes other words) is one of the most important documents and must be drafted with care.
Split into simpler sentences: The memorandum of association of company, often simply called the memorandum (and then often capitalised as an abbreviation for the official name, which is a proper noun and usually includes other words). Memorandum of Association of a Company is one of the most important documents and must be drafted with care.