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| 背面描述 | The reverse is printed entirely in green with an elaborate lathe-work border of scalloped guilloche bands. A large central vignette comprises dense engine-turned oval underprint patterns surrounding the numeral "100" in bold outlined figures within an ornate cartouche, flanked by the numeral "100" repeated in each lateral panel. The bank title THE FARMERS BANK OF CHINA runs across the top, with the denomination ONE HUNDRED YUAN and the year 1942 inscribed along the lower margin; two facsimile signatures appear below the central vignette, identified beneath as ASST. GENERAL MANAGER and GENERAL MANAGER respectively. |
| 背面铭文 | THE FARMERS BANK OF CHINA ONE HUNDRED YUAN 1942 100 ASST. GENERAL MANAGER GENERAL MANAGER |
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The Farmers Bank of China was established in 1933 as a state-backed agricultural lender, nominally distinct from the Central Bank but increasingly absorbed into Nationalist war finance after 1937. By 1942, with the Kuomintang government trapped in Chongqing and inflation accelerating sharply, all four government banks — Central, Bank of China, Bank of Communications, and Farmers — were printing notes well beyond any meaningful agricultural credit function.
Chung Hua Book Company, based in Shanghai, had extensive printing operations but worked under severely disrupted conditions during the wartime period, with output shifted to interior facilities. The 1942 high-denomination issues are associated with the inflationary spiral that would make notes of this type near-worthless within a few years of issue.