| Descripción del anverso |
Intaglio portrait of President Manuel Roxas in three-quarter facing bust at left centre, set against intricate multicolour guilloche underprint in pink, green and orange tones. The Bangko Sentral seal of 1949 appears at lower left, with large denomination numerals "100" in dark green at upper left and lower right corners within ornate lathe-work cartouches. Two manuscript signatures appear at centre and right, with printed titles "PANGULO NG PILIPINAS" and "TAGAPANGASIWA NG BANGKO SENTRAL" respectively, and the denomination "SANDAANG PISO" in bold intaglio lettering at lower centre. |
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| Descripción del reverso |
Intaglio vignette of the Central Bank of the Philippines building rendered in a three-quarter perspective view at centre right, executed in purple-violet tones over a multicolour guilloche background of wavy lines in orange, green and pink. A large circular watermark area is reserved at left centre, flanked by four corner ornamental cartouches each bearing the numeral "100". The denomination title "SANDAANG PISO" is inscribed at top centre in bold lettering, with the issuing authority name at lower centre. |
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The Bangko Sentral ng Pilipinas was only established in 1949, replacing the Philippine National Bank as the central monetary authority — this issue falls within the early Marcos period, before the declaration of martial law in 1972 restructured much of the country's financial administration. The dual signature variants reflect successive governors: Andres Castillo was followed by Gregorio Licaros, with Calalang serving as treasurer across both tenures.
Thomas De La Rue's involvement was standard for Philippine issues of this period. The P#147 series is distinguished by its white border treatment, which separates it from otherwise closely related contemporaries in the BSP catalog.