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100 Soles de Oro Overprinted on P#55

Issuer Banco Central de Reserva del Perú
Year 1935
Type Standard circulation banknote
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Obverse description Black intaglio print on yellow-orange guilloche underprint. At left, a finely engraved vignette of a rubber tree worker tapping latex from a tree trunk, rendered in detailed cross-hatching. The central panel carries an elaborate multicolour guilloche rosette with the numeral 10 repeated in large figures, flanked by ornate cornerpiece numerals, with the bank title across the top in a bold banner and the denomination stated in a decorative cartouche at the foot.
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Reverse lettering BANCO DE RESERVA DEL PERU 10 DIEZ LIBRAS PERUANAS DE ORO Banco Central de Reserva del Perú Cien Soles Oro
(Translation: Reserve Bank of Peru Ten Libras Peruanas de Oro Central Reserve Bank of Peru One Hundred Soles Oro)
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Comments

P#63 is a transitional issue — ABNC-printed 100 Soles plates originally produced for the P#55 series were overprinted to create a new denomination presentation without commissioning an entirely new printing contract. Peru's Banco Central de Reserva was still a young institution in 1935, having been established only in 1922, and managing printing costs against a constrained foreign exchange budget was a recurring practical concern.

The overprint approach was not unusual for Latin American central banks of the period, but it does create attribution headaches: the underlying plate design predates the P#63 designation, so date-of-print and date-of-issue can diverge significantly on individual examples.