A memorandum (abbrev.: memo) was from the Latin verbal phrase memorandum est, the gerundive form of the verb memoro, "to mention, call to mind, recount, relate", which means "It must be remembered (that)...". It is therefore a note, document or other communication that helps the memory by recording events or observations on a topic, such as may be used in a business office. The plural form of the Latin noun memorandum so derived is properly memoranda, but if the word is deemed to have become a word of the English language, the plural memorandums, abbreviated to memos, may be used. (See also Agenda, Corrigenda, Addenda)
A memorandum can have only a certain number of formats; it may have a format specific to an office or institution. In law specifically, a memorandum is a record of the terms of a transaction or contract, such as a policy memo, memorandum of understanding, memorandum of agreement, or memorandum of association. Alternative formats include memos, briefing notes, reports, letters or binders. They could be one page long or many. They may be considered as grey literature. If the user is a cabinet minister or a senior executive, the format might be rigidly defined and limited to one or two pages. If the user is a colleague, the format is usually much more flexible. At its most basic level, a memorandum can be a handwritten note to one's supervisor. In business, a memo is typically used by firms for internal communication, as opposed to letters which are typically for external communication. Hence, we can consider memoranda as an upward communication process through which any complaint, issues, opinion, views and suggestion are put forward to the authorized level.
Memorandum is the third album by the German band Lacrimas Profundere.
Christopher Schmid: Vocals
Anja Hotzendorfer: Violin and Female Vocals
Oliver Nikolas Schmid: Lead-, classic and acoustic guitar
Marco Praschberger: Rthytm-guitars
Markus Lapper: Bass
Ursula Schmidhammer: Harp
Christian Steiner: Keyboards
Lorenz Gehmacher: Drums
Anja Hotzendorfer: Violin, female vocal
The First Economic Adjustment Programme for Greece, initially called the Economic Adjustment Programme for Greece and usually referred to as the First bailout package or the First Memorandum, is a Memorandum of understanding on financial assistance to the Hellenic Republic in order to cope with the Greek government-debt crisis.
It was signed on 3 May 2010 by the Greek Government under then-prime minister George Papandreou on one hand, and on the other hand by the European Commission on behalf of the Eurogroup, the European Central Bank (ECB) and the International Monetary Fund (IMF).
Of the totaling €107.3 billion of financial assistance, €72.8 billion were disbursed by March 2012, when the programme was superseded by the Second Economic Adjustment Programme for Greece comprising the undisbursed amounts of the first programme and additional €130 billion for the years 2012–14.
Having had the credit rating agencies further downgraded Greece's ability to achieve and the risk premiums on long-term Greek government bonds first record levels, the Greek government on 23 April 2010 requested official financial assistance by the European Union and the IMF.