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| 背面描述 | Brown letterpress on plain paper within a simple single-rule rectangular border. 'ONE PESO' appears in large display type at the top and is repeated at the bottom, with 'Philippine National Bank Emergency Circulating Note' and 'Series of 1942' set in smaller lettering between the two denomination statements. |
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| 签名 | F.D. Pacana (Provincial Treasurer, Chairman), Ramon O. Nolasco (Provincial Fiscal, Member), and J. Barbasa (Provincial Auditor, Member) |
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Misamis Occidental is a province on the northern coast of Mindanao, and this note was issued in 1942 — the same year Japanese forces completed their occupation of the Philippine archipelago. Provincial currency committees like this one operated under the authority of the Philippine Commonwealth government-in-exile, printing emergency guerrilla currency to sustain civilian commerce and fund resistance operations in areas the Japanese either did not control or controlled only loosely.
The Philippine National Bank's co-issuer designation on these provincial emergency notes is largely nominal — local committees held the real administrative authority, which is why the three signatories are all provincial civil officers rather than central bank personnel.