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| 正面描述 | The face is framed by a decorative border of scrollwork and guilloche ornament, with the heading "EMERGENCY CIRCULATING NOTE OF 1942" and the authority clause "Issued by Authority of the President of the Philippines on January 20, 1942" occupying the upper register. The Commonwealth of the Philippines arms vignette is positioned to the right of center, flanked by the promise-to-pay legend in script lettering and the spelled-out denomination "FIVE CENTAVOS" in bold display type, while the issuing authority "Negros Occidental Provincial Currency Committee" appears below. Three printed signatory designations with a manuscript committee signature are arranged along the lower margin, and the fractional denomination "5¢" is repeated in each corner. |
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| 背面描述 | The back is printed in green and grey tones with a fine-line guilloche underprint filling the central field, enclosed within a border of interlocking diamond and scroll ornament. The denomination "FIVE" and "CENTAVOS" appear in large bold letters in the upper and lower sections of the central panel respectively, with "COMMONWEALTH OF THE PHILIPPINES" in a horizontal band across the middle. The numeral "5" is placed in the upper corners, "CENTAVOS" is printed vertically along both side margins, and the symbol "5¢" is repeated in the lower corners flanking the legend "EMERGENCY CIRCULATING NOTE OF 1942". |
| 背面铭文 | FIVE COMMONWEALTH OF THE PHILIPPINES CENTAVOS EMERGENCY CIRCULATING NOTE OF 1942 5¢ 5 CENTAVOS |
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