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| 背面描述 | Printed in black letterpress on plain buff paper, the reverse is enclosed by the same repetitive geometric border as the obverse, with the numeral '10' and the word 'PESOS' arranged vertically at the left and right margins. The denomination 'Ten Philippines Pesos' is set in large bold display type at the centre, with no additional imagery or ornamentation. |
| 背面铭文 | Ten Philippines Pesos 10 PESOS |
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The Negros Emergency Currency Board operated on Negros Island during the Japanese occupation of the Philippines, issuing guerrilla currency to sustain a local economy that had been deliberately severed from Japanese military scrip. These notes carried real risk — possession of guerrilla money was treated as a hostile act by Japanese forces, and civilian holders who were caught faced severe consequences.
The board's series was produced under improvised conditions, and paper stock varied considerably across printings. P#S676 examples frequently show uneven inking, a direct consequence of limited press access rather than negligence.