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| 正面描述 | Vignette of Mount Mayon at left with light guilloche underprint across the note body; the seal of the Philippine National Bank appears at right. The denomination ONE HUNDRED PESOS is set in bold central lettering, with the Iloilo Currency Committee title printed below. Three manuscript signatures appear at the bottom — Provincial Auditor (Member), Acting Manager P.N.B. Iloilo (Chairman), and Provincial Fiscal (Member) — alongside a handwritten date and location stamp reading Iloilo City, Dec. 30, 1942, with red serial numbers at upper left and right. |
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| 背面铭文 | ONE HUNDRED PESOS PHILIPPINE NATIONAL BANK ILOILO CITY PHILIPPINES DECEMBER 30, 1942 EMERGENCY CIRCULATING NOTE OF 1942 ONE HUNDRED PESOS |
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Issued by the Iloilo Currency Committee in the early months of the Japanese occupation, this note was part of a broader effort by Philippine guerrilla and civil authorities to maintain a functioning local currency after Manila fell in January 1942. The Philippine National Bank's involvement gave these provincial emergency issues a degree of official legitimacy, though the printing was purely local and rudimentary — quality varied considerably depending on what paper and ink stocks were available at the time.
The Iloilo series is among the better-documented of the Philippine wartime provincial issues, but high-denomination notes like this 100 Pesos saw limited actual hand-to-hand use in a wartime economy where most transactions were small.