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| 背面描述 | The reverse is printed in black text on white paper and carries the full legal and regulatory text governing the issuance of the Letras de Tesorería Federal, laid out in numbered articles in a dense typeset format. The heading repeats the full title of the instrument at the top, followed by articles detailing the authorisation, fractioning, guarantee, and remuneration conditions of the notes, concluding with the place and date of issue: Paraná, 31 de Diciembre de 2001. |
| 背面铭文 | LETRAS DE TESORERIA PARA CANCELACION DE OBLIGACIONES DE LA PROVINCIA DE ENTRE RIOS - "FEDERAL" ARTICULO 4° ARTICULO 6° ARTICULO 9° ARTICULO 10° ARTICULO 11° ARTICULO 2° DECRETO M.H.A. PARANA, 31 de Diciembre de 2001. |
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Entre Ríos was one of several Argentine provinces that issued their own quasi-currency during the 2001–2002 convertibility collapse, when the federal government froze bank deposits and the peso's peg to the US dollar disintegrated. These provincial bonds — called *patacones* in Buenos Aires province, *lecops* federally, and *federales* here in Entre Ríos — functioned as parallel tender, accepted for provincial taxes and salaries but treated with varying suspicion by private merchants.
The federales were printed locally in Paraná rather than through an established security printer, which shows in the relatively modest anti-counterfeiting measures compared to contemporaneous federal issues.