Legal analysis: First, it is still the same as the original IOU, clearly stating when the loan was borrowed, how much was borrowed, how much interest was paid, and the reason for issuing another IOU when the time is up and there is no money. You can also write a repayment agreement in writing.

Second, if you plan to re-write the IOU, it is recommended that you clearly express the following points in writing:

1. Identity information of both parties, such as names, ID cards No., contact information, phone number, etc.

2. Explain that the loan was originally agreed to be repaid before a certain day of a certain month of a certain year, but now it is impossible to repay the loan on time due to certain reasons. The repayment date has been extended after consensus reached by both parties. To a certain day of a certain year and a certain month.

3. Whether there is an agreed interest rate for the loan between the two parties.

4. Both parties to the IOU shall sign and stamp or sign and fingerprint.

Legal basis: Article 668 of the Civil Code A loan contract shall be in writing, unless otherwise agreed upon for a loan between natural persons.

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