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| 背面描述 | Plain cream note with a dotted border running the full perimeter. The denomination numeral '10' appears in bold at each of the four corners, with 'CENTAVOS' printed vertically along both the left and right margins. The centre of the reverse carries the bold serif inscription 'Ten Centavos' as the sole design element, printed in dark ink against the unadorned background. |
| 背面铭文 | 10 CENTAVOS Ten Centavos |
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Negros Occidental was one of several Philippine provinces that issued emergency guerrilla currency after Japanese forces occupied the islands in early 1942. The provincial government — operating under the authority of the Commonwealth — printed these notes locally to keep commerce functioning when federally issued Philippine currency became effectively unavailable or distrusted in occupied areas.
Provincial emergency issues from Negros vary considerably in their printing quality and surviving condition, a direct consequence of wartime material shortages. Paper stock was whatever could be sourced locally.