Step 1: Understanding Memorandum of Association (MOA).
The MOA is the constitution of a company and defines its powers and scope. Its clauses include: Name, Registered Office (situation), Object, Liability, Capital, and Subscription.
Step 2: Exclusion.
Director information is not part of MOA; it belongs to Articles of Association (AOA).
Step 3: Conclusion.
Thus, the correct answer is (B) Director.