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| 正面描述 | Black intaglio print on red and green guilloche underprint. At left, an allegorical enthroned female figure flanked by lions; at right, a bust of Mercury with caduceus; British royal coat of arms at upper centre. |
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| 背面描述 | Red and green print with intricate guilloche work. Two classical female busts face each other at left and right, flanking a large central numeral "100" within an ornate oval vignette. Sinhala and Tamil denomination inscriptions appear above the central numeral. |
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The Oriental Bank Corporation collapsed in May 1884, making any note issued in 1881 part of the final operational years of what had been one of the most expansive colonial banks of the nineteenth century. At its peak the bank held note-issuing rights across Ceylon, Hong Kong, Mauritius, and parts of India — a genuinely unusual breadth for a private institution. The failure, triggered by a combination of bad Ceylon coffee plantation loans and a silver depreciation crisis, was the largest bank collapse British India had yet seen.
Bradbury Wilkinson produced the plates in London, though circulation occurred across multiple territories simultaneously, complicating provenance attribution on surviving examples.