Reserve Infantry Division, Philippine Army, 1941

H.P. Willmott states:
In theory, every division should have had one field artillery regiment and three infantry regiments with full transport and service support. In reality, few divisions had even one properly consitituted and trained regiment, and most units were either cadres or filled with untrained or partially untrained levies. In every aspect of weaponry and equipment the reserve divisions were hopelessly deficient, though perhaps their most serious weakness lay in the linguistics and social divisions that plagued them ... Many of the rank and file could not understand [the language of] their officers and their fellow soldiers from different islands and areas.
Source:
H.P. Willmott
"Empires in the Balance"

Philippine Army Reserve Divisions 8 December 1941
Division Commander	Infantry Regiments	Artillery Regiment	Engineer Battalion	Medical Battalion	Signal Company	Quartermaster Company	Truck Company
11 BG W. Brougher	11 12 13	11	11	11	11	11	11
21 BG M. Capinpin	21 22 23	21	21	21	21	21	21
31 BG C. Bluemel	31 32 33	31	31	31	31	31	31
41 BG V. Lim	41 42 43	41	41	41	41	41	41
51 MG A. Jones	51 52 53	51	51	51	51	51	51
61 BG B. Chynoweth	61 62 63	61	61	61	61	61	61
71 BG C. A. Selleck	71 72 73	71	71	71	71	71	71
81 BG G. S. Fort	81 82 83	81	81	81	81	81	81
91 COL L. R. Stevens	91 92 93	91	91	91	91	91	91
101 BG J. Vachon	101 102 103	101	101	101	101	101	101