The unilateral issuance of an IOU or IOU is a civil legal act by both parties. Although the act of issuing an IOU is made unilaterally, the intention of the IOU itself is expressed by both parties, so it is a civil legal act by both parties. Only An act in which one party's expression of intention can also make the contract effective is a unilateral civil legal act.

Legal basis

Article 675 of the Civil Code

The borrower shall repay the loan within the agreed period. If there is no agreement on the loan period or the agreement is unclear, and it cannot be determined according to the provisions of Article 510 of this Law, the borrower may return it at any time; the lender may urge the borrower to return it within a reasonable period of time.

Article 676

If the borrower fails to repay the loan within the agreed time limit, he shall pay overdue interest in accordance with the agreement or relevant national regulations.