1, IOUs generally consist of three parts: title, text and signature.
2. The title of IOUs is generally composed of language names, that is, the word "IOUs" is written in larger font in the middle of the upper part of the text. Some people write the words "temporarily owed" or "now owed" in this position as the title, but the text of this title is written in the top box of the next line.
3. In the text of the IOU, write down what, what and how much the person or unit owes, and indicate the repayment date.
4. The name of the owed unit and the autograph of the manager shall be signed by the signing department. If the IOU is issued by an individual, the signature department shall sign the name of the IOU individual. Meanwhile, the date of signing the debt. Units should build official seals and individuals should build private seals.
5. If there is a guarantor, the guarantor also needs to sign and indicate the word guarantor.
Legal basis: Article 392 of the Civil Code of People's Republic of China (PRC). Where the secured creditor's right has both things and people guarantee it, if the debtor fails to perform the due debt or the parties agree to realize the security interest, the creditor shall realize the creditor's right in accordance with the agreement. If there is no agreement or the agreement is unclear, and the debtor provides the security of the property himself, the creditor shall give priority to the realization of the creditor's right with respect to the security of the property; Where a third party provides a property guarantee, the creditor may realize the creditor's right with respect to the property guarantee, or may require the guarantor to assume the guarantee responsibility. The third party providing the guarantee shall have the right to recover from the debtor after assuming the guarantee responsibility.