Legal analysis: IOUs generally consist of three parts: title, body, and payment. The specific requirements are: (1) Title. The title of an IOU generally consists of the name of the genre, that is, the word "IOU" is written in a larger font in the middle of the text above the text. Some also write the words "arrears" or "owe now" as the title in this position, but the text of this title is written in the top box of the next line. (2) Text. The text of the IOU should state clearly who or what unit is owed, what the amount is, and the date of repayment should be noted. (3) Signing. The payment must be signed with the name of the debtor's unit and the signature of the person handling it. If the IOU is issued by an individual, the name of the individual who owes the debt must be signed. And also sign the date of the IOU. The unit's official seal must be stamped, and the individual's private seal must be stamped.

Legal basis: "The People's Republic of China and the Civil Code"

Article 667 The contract is that the borrower borrows money from the lender, returns the loan and pays interest when due contract.

Article 668: Contracts shall be in writing, unless otherwise agreed upon for a loan between natural persons.

The content of a loan contract generally includes terms such as loan type, currency, purpose, amount, interest rate, term and repayment method.

Article 669: When entering into a loan contract, the borrower shall provide the true situation of business activities and financial status related to the loan as required by the lender.