1. Title: Write the word "IOU" in large font at the top and center of the text.

2. Text: indicate who or unit is owed, what is owed, how much is owed, and indicate the date of repayment. At the same time, it shall indicate the identity information of the debtor, the reason, amount and repayment method of the debt.

3. Inscription: the name of the owed unit and the personal signature of the person in charge should be affixed to the signature. If the debt is issued by an individual, the personal name and debt date of the owed party shall be attached.