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| 背面描述 | Uniform pink-red print on cream paper with a guilloche border. A central oval guilloche cartouche bears the denomination $0,02$ in matching red intaglio. Three lines of Polish legal disclaimer text appear below the vignette, and a rectangular black cancellation stamp is applied at right of centre. |
| 背面铭文 | $0,02$ BONY TOWAROWE BANKU POLSKA KASA OPIEKI S.A. NIE PODLEGAJĄ UMORZENIU I W ZAMIAN BONÓW UTRACONYCH NIE WYDAJE SIĘ DOKUMENTÓW ZASTĘPCZYCH |
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Bank Pekao's Foreign Exchange Certificates were a controlled mechanism for extracting hard currency from Poles receiving remittances from abroad — particularly the large diaspora in the United States. Rather than allow dollar inflows to circulate freely or be exchanged at the black-market rate, the communist government funneled them through Pekao, which issued these certificates redeemable only at Pewex hard-currency shops. The state captured the dollars; the recipient got scrip.
The 2-cent denomination is among the smallest in the series, introduced to ensure no fractional value escaped the system.