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| 正面描述 | The upper portion carries a dark blue guilloche band bearing the bank's title in bold letterpress. Below, to the left, the bank's heraldic vignette shows a crowned coat of arms flanked by two allegorical figures, printed in brown intaglio. The face value '100' appears in a red boxed numeral at upper right, with the handwritten text 'paghera a vista per questo Assegno Circolare' and the denomination 'CENTO' in bold across the centre; the lower border carries a red guilloche underprint with 'VALE 100 LIRE' in large numerals. |
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| 正面铭文 | IL BANCO DI SANTO SPIRITO FONDATO NEL 1605 SOCIETÀ PER AZIONI CAP. SOC. E RIS. L. 23.714.507.334 ROMA li, 10-12-1976 SEDE IN ROMA L. 100 paghera a vista per questo Assegno Circolare Lire CENTO all'ordine Confesercenti - Roma BANCO DI SANTO SPIRITO UN FUNZIONARIO VALE 100 LIRE |
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The Banco di Santo Spirito traces its origins to 1605, making it one of the oldest banking institutions in Europe — but by the time these notes were issued in the mid-1970s, the bank was operating as a fully nationalized entity under IRI control. These 100 Lire notes functioned as fiduciary money substitutes during the acute coin shortage that plagued Italy throughout the 1970s, when inflation and hoarding effectively stripped small-denomination coins from daily circulation.
The printer, Officine Carte Valori di Mauro in Cava de' Tirreni, was a specialist Italian security printer responsible for several of these emergency scrip-style issues. The series was withdrawn once the Italian state moved to address the coinage gap through other means, including the controversial use of telephone tokens as change.