If the loan contract is to have legal effect, attention should be paid to:
 1. The borrower's handwriting is preferred for the IOU, but the writing should be standardized.
 2. The date of the loan must be written clearly, and it is better to be accurate to the date.
 3. The loan amount shall be written in Arabic numerals and Chinese characters, and the currency shall be clearly stated.
 4. The payment shall be delivered by bank transfer as far as possible, and the account number and transfer date of the other party's payment collection can be specified in the debit note.
 5. After the IOU is issued, a copy of the ID card signed by the borrower shall be collected at the same time.
 6. If the amount is large, you can ask a lawyer or a third party to witness and sign.
 [Legal Basis]
 According to Article 197 of the Contract Law, a loan contract includes terms such as the type, currency, purpose, amount, interest rate, term and repayment method of the loan.
 (The Contract Law will expire on December 31, 2020)
 According to Article 668 of the Civil Code, the contents of a loan contract generally include terms such as the type, currency, purpose, amount, interest rate, term and repayment method of the loan.
 (The effective date of the Civil Code is January 1, 2021)