When setting up an offshore company, there are two main documents that specify the particulars of the company and lay out the framework of the capital structure and governance of the company.  The Memorandum of Association is the first document drafted and filed with the registrar.  It specifies the name of the company, location of the registered office, name and address of the registered agent (if applicable), the company objects, liability of the members and share capital particulars of the offshore company.