Tom has requested me to send him a complete scan of both front and back of the notes, so that's I did. I'm waiting after his comments.
I can add that the lacquer on the back is complete and the jagged line of the smear is exactly on the border of the lacquer (which is itself jagged). A bit of the color on the back has leaked out through the paper and is visible on the front as a bluewish tint just over the big counter "20" (you can see in on the first scan).
I have one more question. Is the lacquer layer on the back applied before or after the intaglio print of the front?