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| 正面铭文 | 登录 以查看详情 |
| 背面描述 | Green eagle vignette with wings fully outstretched, perched on a base at centre, printed in a simple letterpress style on plain paper. A ruled rectangular border frames the design, with the denomination value repeated in each corner. The issuing sub-province name appears along the top and the denomination legend along the bottom. |
| 背面铭文 | APAYAO FIVE - CVOS. 5¢ |
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Apayao was among the smallest and most remote of the Philippine sub-provinces to issue emergency currency during the Japanese occupation, a necessity born of the near-complete collapse of pre-war Philippine Commonwealth notes in circulation. These guerrilla and civil emergency issues were authorized locally, often by provincial or sub-provincial treasurers operating with minimal resources and no access to proper printing facilities.
The S101 designation places it within the broader Philippine provincial emergency note series documented by Pick, but Apayao's issues are among the rarest in that catalog — the sub-province had a tiny population and correspondingly small print runs. Surviving examples in any condition are infrequently offered.