Answer : Lending makes the element as cation (positively charged species) and borrowing makes the element as anion (negatively charged species).
Usually all the metal species donates the electrons and non-metals accepts (borrows) the electrons.
Sodium (Na) donates 1 electron and becomes [tex] Na^{+} [/tex].
Phosphorus (P) accepts 3 electrons and becomes an anion of phosphorus [tex] P^{-3} [/tex].
Potassium (K) donates its one electron and gets converted to [tex] K^{+} [/tex].
Oxygen (O) accepts 2 electrons and turns as [tex] O^{-2} [/tex] .
Iodine (I) accepts one electron and gets converted into [tex] I^{-} [/tex].
Cesium (Cs) donates 1 electron and turns to [tex] Cs^{+} [/tex].
Bromine (Br) accepts 1 electron and turns as [tex] Br^{-} [/tex].
Sulfur (S) accepts 2 electrons and becomes [tex] S^{-2} [/tex].
Magnesium (Mg) donates its 2 electrons and gets converted as [tex] Mn^{+2} [/tex].