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| 背面描述 | The reverse, comprising the original 5 Incas note design, carries the heading REPÚBLICA DEL PERÚ surmounted by the national coat of arms vignette at centre top, flanked by ornamental side panels with allegorical figures. A central text block reads pagará al portador / CINCO INCAS / en moneda de oro, with additional decree reference and date lines below. The series designation SERIE A and red printed serial number appear in the upper register, with large numeral 5 counters at lower left and right within a guilloche border; the word CINCO and INCAS are repeated in the marginal bands. |
| 背面铭文 | REPÚBLICA DEL PERÚ SERIE A pagará al portador CINCO INCAS en moneda de oro CINCO INCA INCAS LIMA |
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The Junta Fiscal del Perú was a short-lived emergency authority created during the Chilean occupation of Lima in the War of the Pacific. With the Peruvian government effectively collapsed and Chilean forces controlling the capital, the Junta issued paper currency in a desperate attempt to maintain some functional economy in occupied territory. Chilean authorities were openly hostile to the notes, and their acceptance was inconsistently enforced.
Counterfeiting was reported almost immediately after issue. Surviving examples frequently show the kind of rough handling consistent with a currency nobody fully trusted but everyone was forced to use.