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| 正面铭文 | Gualeguay 1° de Julio 1862 3° Serie EL BANCO DEL COMERCIO Pagará al portador y a la vista VEINTE PESOS BOLIVIANOS é su equivalente en oro al tipo de Ley 20 |
| 背面描述 | Printed entirely in brown, the reverse is composed of an elaborate engine-turned guilloche design with four large circular rosette counters bearing the numeral 20 at each corner, and the bank name BANCO DEL COMERCIO set in two lines within a central rectangular panel surrounded by intricate lathe-work and geometric ornamental borders. The word VEINTE appears vertically along both side margins. |
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Banco del Comercio was one of several provincial Argentine banks chartered in the 1860s under Entre Ríos provincial authority, issuing notes denominated in pesos bolivianos — the unit of account then current in the Río de la Plata region, distinct from the later peso moneda nacional introduced federally in 1881. The choice of pesos bolivianos as denomination reflects the monetary fragmentation of pre-unification Argentina, where provincial banks issued against their own reserves with minimal federal oversight.
ABNC's involvement was typical of South American provincial issuers seeking credibility through a prestigious foreign printer. The Gualeguay branch never achieved the circulation footprint of the major Buenos Aires banks, and surviving examples from this series are genuinely scarce.