1, the title is written in large font in the middle of the top of the text, and some words owed temporarily or today are used as the title, but the title text is written at the top of the next line;

2, the text, the text of the IOU should write how much is owed by who or what unit, and indicate the date of repayment;

3. The signature should be stamped with the name of the owed unit and the autograph of the agent. If the IOU is issued by an individual, the name of the IOU person shall be affixed to the signature, the date of the IOU shall be affixed to the signature of the unit, and the personal seal shall be affixed.

Legal basis: Article 469 of the Civil Code of People's Republic of China (PRC).

The parties may conclude a contract in writing, orally or in other forms.

Written form refers to contracts, letters, telegrams, telexes, faxes and other forms that can tangibly express the contents contained.

A data message that can tangibly express its content through electronic data interchange, e-mail, etc. , and can be retrieved at any time, are considered in writing.

What should be included in the writing of IOUs?

1, the reason for arrears;

2. The exact amount of arrears shall be expressed in amount in words;

3. Define the repayment period of arrears;

4, the liability for breach of contract should be clearly written, such as interest;

5. If necessary, it shall be signed by the guarantor, and the guarantee period and responsibilities shall be clearly defined.