Legal analysis: If a husband and wife borrow money for personal business or other personal affairs, the written IOU is valid. When a husband and wife conclude a loan agreement and lend the same property to one party to engage in personal business activities or other personal affairs, it shall be regarded as an act agreed by both parties to dispose of the same property, and divorce can be handled in accordance with the loan agreement.

legal basis: article 668 of the civil code of the people's Republic of China

a loan contract shall be in written form, unless it is 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 164 the debts incurred by both husband and wife with the same signature or the subsequent ratification by one of them, as well as the debts incurred by one of them in his own name for the daily needs of the family during the marriage relationship, belong to the same debts of husband and wife. The debts incurred by one of the husband and wife during the marriage relationship in their own name beyond the daily needs of the family do not belong to the same debts of husband and wife; However, the creditor can prove that the debt is used for the husband and wife's * * * life, * * * production and operation, or based on the same meaning of both husband and wife.