Legal analysis: Generally, IOUs have four identities: borrower, guarantor, witness and legal representative. General identification rules are as follows:

(1) If the borrower is marked and signed, the borrower can be identified as * * * by signing directly below it and bear the repayment responsibility.

(2) If the borrower's signature is indicated on the signature, the signature in the long-distance space can only be recognized as a witness, and it will not be liable for repayment. If it is really a witness, the signature below the borrower must indicate the witness, otherwise it is likely to be recognized as * * * with the borrower and bear the repayment responsibility of * * *.

(3) Those who sign the IOU but fail to indicate the identity of the guarantor shall not be liable for the guarantee. If the lender asks the guarantor to sign, it should pay attention to asking him to show the identity of the guarantor.

(4) If the legal representative signs at the borrower without indicating the identity of the legal representative, it is likely that the legal representative and the company are the same borrower.

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

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

Article 668 A loan contract shall be in written form, unless 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.