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| 正面描述 | Portrait of Dardo Rocha at right, with the Argentine coat of arms at lower left. Central text identifies this as a Letra de Tesorería para Cancelación de Obligaciones (Patacón) under Ley N° 12.727. Denomination '100 PESOS' in red at upper and lower right, serial number at centre left. |
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| 背面描述 | Ornate guilloche frame encloses the full text of three articles of Ley N° 12.727, printed in Spanish, declaring a state of administrative, economic and financial emergency and authorising the issuance of Patacones. Denomination '100 PESOS' repeated at upper left and right in purple on plain background. |
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This note was issued by the Buenos Aires provincial treasury during the acute phase of Argentina's 2001–2002 financial collapse, when the federal government's corralito freeze on bank withdrawals forced provinces to issue their own quasi-currencies to pay salaries and keep local economies moving. Buenos Aires was the largest province by population and economic weight, so its emergency paper circulated at significant volume. These provincial instruments — generically called "patacones" in the Buenos Aires case — were legally accepted for provincial taxes and some utility payments, giving them a functional legitimacy that many other provincial issues lacked.
The federal government ultimately redeemed the patacones at par in 2003, which removed most from circulation fairly quickly. Unissued remainder stock survives in better condition than circulated examples, which frequently show heavy handling from daily use as genuine transactional currency.