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| 背面描述 | The reverse is printed in brown on white paper with an ornate floral guilloche border running along all four edges. The large denomination numeral '10' is superimposed over a cloud-shaped vignette in the center, with the word 'PESOS' below it in bold letters. 'Philippine National Bank' appears in script across the upper portion, with 'Iloilo City, Philippines' at the left and the date 'December 30, 1942' at the right, while 'Emergency Circulating Note of 1942' is inscribed along the lower margin. |
| 背面铭文 | Philippine National Bank Iloilo City, Philippines December 30, 1942 10 PESOS Emergency Circulating Note of 1942 X PESOS X PESOS |
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The Philippine National Bank's Iloilo branch issued its own emergency currency in early 1942 as Japanese forces advanced and the regular supply of notes from Manila was cut off. These branch-specific emergency issues were produced under wartime desperation rather than any formal monetary planning — the Iloilo series being among the most locally improvised of the provincial PNB emissions.
Printed locally with whatever materials were at hand, the notes saw active circulation before the Japanese occupation of the Visayas rendered them effectively worthless. Surviving examples frequently show the wear and damage consistent with brief but intense use under crisis conditions.