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 
. 
Phosphorus (P) accepts 3 electrons and becomes an anion of phosphorus 
.
Potassium (K) donates its one electron and gets converted to 
. 
Oxygen (O) accepts 2 electrons and turns as 
 .
Iodine (I) accepts one electron and gets converted into 
.
Cesium (Cs) donates 1 electron and turns to 
.
Bromine (Br) accepts 1 electron and turns as 
.
Sulfur (S) accepts 2 electrons and becomes 
.
Magnesium (Mg) donates its 2 electrons and gets converted as 
.