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| 背面描述 | Yellow-olive intaglio-printed design centred on the Philippine coat of arms, surrounded by elaborate guilloche scrollwork and corner numerals. A bold red letterpress overprint reading "CENTRAL BANK" and "OF THE PHILIPPINES" frames the large black "VICTORY" overprint at centre. Denomination text appears in a cartouche at the bottom centre. |
| 背面铭文 | PHILIPPINES CENTRAL BANK OF THE PHILIPPINES VICTORY ONE HUNDRED PESOS |
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The "Victory" overprint series bridges an awkward moment in Philippine monetary history — the Japanese occupation had flooded the islands with military pesos of no postwar value, and the Commonwealth government needed a way to re-establish legitimate currency quickly before a proper central bank apparatus was fully operational. Notes in this series were printed by the BEP in Washington and carried the overprint as an explicit repudiation of the occupation issues.
Three signature combinations exist for P#123, spanning the Osmeña and Roxas administrations. The Roxas pairing is the most historically compressed — Roxas died in office in April 1948, making his signed notes products of a very short window.