Legal analysis: the loan receipt should include: 1, the legal full names of the borrower and the lender; 2. The loan amount, including the amount in words and figures; 3 loan term, including the start and end date of the loan and a clear loan term; 4. Specific repayment date; 5. The loan interest should have a clear annual interest rate or monthly interest rate, and the final total loan interest payable (including the amount expressed in words and figures); 6. The date, month, day, time and payment method of repayment of loan principal and interest; 7. There should be the borrower's personal signature, handprint or handwritten signature. Note: 1. The borrower must write the loan, not the lender. This can prevent the borrower from refusing to recognize the validity of the IOU on the grounds that the lender has written the contents without authorization. The loan should be as simple and clear as possible, and don't use ambiguous language. 3. Don't write the reason for the loan. 4. Try to attach the ID numbers of the borrower and lender. Reflected in the IOU, so as to avoid the unnecessary process of confirming the parties to the IOU. Because sometimes some people's daily names are different from those on their ID cards. If the borrower contacts you and writes an IOU under a pseudonym or nickname, the signature of the IOU is seriously flawed. The most important thing is that the borrower's signature must be seen by himself. If the borrower signs his name with someone else's hand, it will lead to the loss of the loan certificate. Therefore, don't accept a written loan or a written loan afterwards. You must ask the borrower to write down the loan in person. 6. The loan itself must be a complete piece of paper, not a torn or cut paper. The integrity of the IOU is also very important, so as to avoid the borrower's defense that the IOU is incomplete, because the court doesn't know whether the torn part has other meaning. In civil litigation, based on the principle that whoever advocates gives evidence, if you claim that the torn waste paper is blank and useless as a plaintiff, you need to give evidence yourself. If you can't give evidence, you will bear the result of losing the case. 7. Regarding the limitation of action, the limitation of action of three years starts from the date of repayment. If you fail to claim the creditor's rights from the borrower within three years from the date of repayment, you will lose the right to win the case. Although legally speaking, as long as you ask the borrower for repayment, the limitation of action will be interrupted, but it is difficult for you to prove that you did claim the creditor's right from the borrower on a certain day (in this case, it is proved by the lender), which is basically not feasible in practice.

Legal Basis: Provisions of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Private Lending Cases Article 2 When a lender brings a private lending lawsuit to a people's court, it shall provide creditor's rights certificates such as IOUs, receipts and IOUs, as well as other evidence that can prove the existence of the legal relationship between lending and borrowing. If the creditor's rights certificates such as IOUs, receipts and IOUs held by the parties do not specify the creditor, and the parties holding the creditor's rights certificates file a private lending lawsuit, the people's court shall accept it. The defendant raised a factual defense against the plaintiff's creditor qualification, and the people's court ruled that the plaintiff did not have the creditor qualification after examination and dismissed the prosecution.