Legal analysis: China's Civil Code does not stipulate that the name of the handler is required to be written in the IOUs, so it is equally effective not to write the name of the handler, but in practice, the name of the handler is often written.

legal basis: article 668 of the civil code of the people's Republic of China

a loan contract shall be in written form, unless it is 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 provide the true information about the business activities and financial status related to the loan as required by the lender.