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| 背面描述 | Multicolour reverse centred on a vignette of the Four Faces of the Bodhisattva Avalokitesvara from the Bayon Temple at Angkor, Cambodia, rendered in fine intaglio engraving. A red overprint of PAPEETE is struck over the cancelled NOUMÉA inscription. The denomination and issuing bank name appear in the upper and lower panels, with the engravers' credits at the lower margin. |
| 背面铭文 | BANQUE DE L`INDOCHINE 100 FRANCS PAPEETE SÉB. LAURENT DEL. RITA SC. (Translation: Bank of Indochina 100 Francs Papeete) |
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When Free France lost access to regular supply lines in the Pacific after June 1940, the Banque de l'Indochine's New Caledonia branch faced an immediate shortage of circulating notes. The solution was crude but practical: existing stock of the 100 Francs P#42 — printed for a different territory — was overstamped for local use in New Caledonia. The overprint was the note's authorization, not its origin.
Marguerite Dreyfus, who signed her engraving work as "Rita," worked extensively for the Banque de France's intaglio atelier during this period. The base plate design credited to Sébastien Laurent was already in production infrastructure, which made repurposing existing printed stock far faster than commissioning a new issue.