1, title, the title of the loan is generally composed of the language name, that is, the word "loan" is written in larger font in the middle of the upper part of the text. Some still write the words "temporarily owed" or "now owed" in this position.
2, the text. The subject of the IOU should write down what the person or unit owes, what it owes and how much it owes, and indicate the repayment date.
3. signature. There should be the name of the owed unit and the autograph of the handler on the IOU. If the IOU is issued by an individual, the IOU shall be stamped with the name of the individual, the IOU shall be stamped with the date, and if it belongs to a unit, it shall be stamped with the seal of the unit.