1. Basic information such as the payer or unit, the amount owed, the repayment date, etc. should be stated in the IOU, and the name of the owed unit and the personal signature of the handler should be stamped at the collection office. The IOUs issued by individuals shall be stamped with the personal name of the IOUs.

2. The unit shall affix its official seal and the individual shall affix its private seal.

3. At the same time, write the word "IOU" in larger font at the top and middle of the text as the title of IOU.

4. In addition, the white note should be signed by handprint, and the time of sending the white note must be clearly written. The amount of the loan should be capitalized in Arabic and Chinese at the same time, and the currency should be clearly written.

If the debtor is married, it is better to get the signature of the spouse, which is more secure for the creditor.

Matters needing attention in writing IOUs

1. Clarify the debtor and creditor: clearly state the names, contact information and ID numbers of the debtor and creditor on the debit note to ensure the rights and responsibilities of both parties.

2. Clear the amount of debt: write down the amount of debt accurately, including the amount of words and figures, so as to avoid disputes over the amount.

3. Clarify the causes of debt: briefly explain the causes of debt, such as borrowing money, buying goods or services, etc., so that both parties can clarify the nature and use of debt.

4. Clear repayment period: clearly write the repayment period in the debt to protect the debtor's rights and interests. At the same time, it is suggested to indicate the repayment method, such as one-time repayment and installment repayment.

5. Clarify interest and expenses: If interest and expenses are generated, information such as interest calculation method and expense amount shall be clearly stated in the receipt.