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| 正面描述 | Letterpress-printed in green on plain paper, the face is framed by a continuous decorative border and centred on the bold display-type denomination "Twenty Pesos" above a payability clause and the issuing authority legend "NEGROS EMERGENCY CURRENCY BOARD". A circular red seal of the Philippines is positioned to the right of centre, with red serial number and series date at the upper corners. Three manuscript signatures appear at the foot beneath the respective title lines of the Acting Treasurer, Governor/Chairman, and Acting Auditor. |
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| 正面铭文 | TREASURY EMERGENCY CURRENCY CERTIFICATE ISSUED BY AUTHORITY OF THE PRESIDENT OF THE PHILIPPINES THIS CERTIFIES THAT THE COMMONWEALTH OF THE PHILIPPINES WILL REDEEM THIS CERTIFICATE AT FACE VALUE UPON TERMINATION OF EMERGENCY TWENTY PESOS PAYABLE TO THE BEARER ON DEMAND IN SILVER PESOS OR IN LEGAL TENDER CURRENCY OF THE PHILIPPINES NEGROS EMERGENCY CURRENCY BOARD SERIES OF 1945 ACTG. TREASURER MEMBER GOVERNOR CHAIRMAN ACTG. AUDITOR MEMBER |
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The Negros Emergency Currency Board was one of several provincial guerrilla currency authorities that operated in the Philippine islands during the Japanese occupation. These boards issued notes under American military sanction to sustain local economies and, critically, to pay guerrilla forces loyal to MacArthur's command. The Negros issues are among the better-documented of the provincial series, but survival rates vary sharply — notes that circulated in the field suffered from tropical humidity, and many were deliberately destroyed before Japanese capture to avoid reprisals.
The 1945 date places this note in the final months of occupation, when Japanese control of Negros Occidental was already collapsing under Allied pressure.