Legal analysis: IOUs generally consist of three parts: title, body, and payment. The title is usually written in a larger font in the middle above the text. The main text should state clearly who or what unit is owed, what items and quantities are owed, and the date of repayment should be indicated. The payment must be signed with the name of the organization that owes the debt and the signature of the person handling it. If the IOU is issued by an individual, the name of the individual who owes the debt must be signed, and the date of the IOU must be signed. The official seal of the organization must be affixed, and the private seal or personal seal of the individual must be affixed. sign.

Legal basis: Article 490 of the "People's Republic of China and Civil Code" Where the parties conclude a contract in the form of a contract, the contract is established when both parties sign, seal or fingerprint. Before signing, sealing or fingerprinting, one party has performed its main obligations and the contract is established when the other party accepts it. Laws and administrative regulations stipulate or the parties agree that a contract should be concluded in written form. If the parties do not use written form but one party has performed its main obligations and the other party accepts it, the contract is established.