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| 背面描述 | Letterpress-printed reverse in dark blue ink, with the same repeating 'm' guilloche border along all edges and 'CENTAVOS' along the top and bottom margins. The denomination numeral 20 appears in corner boxes at all four corners. The central text block identifies the note as a Provincial Treasury Certificate issued by the Province of Iloilo under the authority of the Governor of Panay and Romblon, with the issue date March 2, 1944. |
| 背面铭文 | THE PROVINCE OF ILOILO TWENTY CENTAVOS PROVINCIAL TREASURY CERTIFICATE Issued by the PROVINCE OF ILOILO Under the Authority of the GOVERNOR OF PANAY AND ROMBLON March 2, 1944 |
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Provincial emergency currency issued during the Japanese occupation of the Philippines, when the military-issued "Mickey Mouse" peso had so thoroughly collapsed in purchasing power that local governments, guerrilla units, and municipal authorities began printing their own scrip to sustain basic commerce. Iloilo Province on Panay Island was among the more organized issuers, producing a range of denominations backed by whatever local authority could still enforce acceptance.
The 1944 date places this note in the occupation's final phase, when American forces were already advancing through the Pacific. Many Philippine provincial emergency notes were deliberately destroyed before liberation to prevent Japanese reprisals against communities caught holding resistance-linked currency.