Legal analysis: Supplementary IOUs should include the borrower of the lender, the loan amount, the loan time, the repayment time, whether there is agreed interest (if it is not written, it is legally considered as no interest), the signature of both parties at the end of IOUs and the time of making IOUs. Write down the time clearly to prevent future disputes. Time will affect the limitation of action.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 667 A contract is a contract in which the borrower borrows money from the lender, repays the loan at maturity and pays interest.

Article 668 A contract shall be in written form, except as otherwise agreed between natural persons.

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

Article 669 When concluding a loan contract, the borrower shall, at the request of the lender, provide the true information about the business activities and financial status related to the loan.