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| 背面描述 | Printed entirely in blue ink, the reverse is composed of a dense guilloche underprint of fine horizontal ruling enclosed within a double-rule rectangular frame with a diamond-pattern outer border. The denomination numerals '5' appear in the upper corners and large '5¢' devices occupy the lower corners, with 'CENTAVOS' running vertically along each side margin. |
| 背面铭文 | FIVE COMMONWEALTH OF THE PHILIPPINES CENTAVOS EMERGENCY CIRCULATING NOTE OF 1942 5¢ |
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Negros Occidental was one of several Philippine provinces that issued emergency guerrilla currency after Japanese forces occupied the islands following the fall of Corregidor in May 1942. The Provincial Currency Board notes were authorized under emergency powers and produced locally with whatever materials and equipment were available — Nalco Press was a commercial operation pressed into wartime service, not a security printer.
The series circulated alongside similar issues from other provinces, each effectively operating its own monetary system. American military authorities later redeemed many guerrilla notes after liberation, but redemption records for the Negros Occidental series are incomplete.