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| 背面描述 | Printed in brown, the reverse is dominated by an elaborate guilloche network divided into three panels. The central panel carries the Nicaraguan Coat of Arms — a triangle enclosing a volcanic landscape flanked by laurel branches — framed by ornate scrollwork. Denomination cartouches reading "UN PESO" are set within symmetrical guilloche rosettes at the left and right panels. |
| 背面铭文 | TESORO NACIONAL - REPÚBLICA DE NICARAGUA 1 UN PESO Waterlow Bro. & Layton Limited - Londres, Inglaterra (Translation: National Treasury - Republic of Nicaragua One Peso Waterlow Bro. & Layton Limited - London, England) |
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Waterlow Bros. & Layton held the Nicaraguan contract through the early twentieth century, producing several related series for the Tesoro Nacional at their London works. This 1906 peso predates the American-backed currency reforms that would restructure Nicaraguan public finance after 1912, when the córdoba eventually displaced the peso as the unit of account — a shift driven as much by U.S. political pressure during the Zelaya era as by economic necessity.
Survivors are uncommon in any grade; Nicaragua's tropical climate was not kind to paper money in circulation.