IOUとPromissory Note

• Promissory Noteは「約束手形」に相当。

A promissory note, referred to as a note payable in accounting, is a contract where one party (the maker or issuer) makes an unconditional promise in writing to pay a sum of money to the other (the payee), either at a fixed or determinable future time or on demand of the payee, under specific terms. They differ from IOUs in that they contain a specific promise to pay, rather than simply acknowledging that a debt exists.

• IOUは「借用書」かな？

An IOU is a usually informal document acknowledging debt. The term is derived from the opening phrase "I owe unto" and/or the pronunciation of "I owe you". An IOU differs from a promissory note in not specifying the time of repayment. IOUs usually specify the debtor, the amount owed, and sometimes the creditor. IOUs may be signed or carry distinguishing marks or designs to ensure authenticity. In some cases, IOUs may be redeemable for a specific product or service rather than a quantity of currency.

• Promissory Noteは「記載された期日までに無条件で返済する」ことを確約しているのに対し、IOUは「債務の存在を確認する」のみ。

CR: California: 14 hours and counting to IOUs

• カリフォルニア時間本日24時までに予算案が決まらない場合、州は「取引業者、各自治体、納税者に対し、IOUを発行し始める」ことになる。
• IOUが紙幣のように使えるかどうかは不明。
• もし自分がなんかの支払いで「カリフォルニア州IOU」を出されたら、受取を拒否する。もしくは、５掛くらいでしか評価しない。

7-1-8's, 2-0-2's I Send Small Cities And States IOU's...