According to Article 30: "When a bill of exchange is transferred by endorsement or some rights of the bill are granted to others by endorsement, the name of the endorsee must be recorded."
Therefore, the endorsee is an absolute matter that should be recorded.
However, according to Article 49 of the judicial interpretation of the bill case of the High Court: "If the endorser delivers the bill to others without recording the name of the endorsee, if the holder records his name in the column of the endorsee, it has the same legal effect as that recorded by the endorser."