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| 正面描述 | Light green underprint carries the Andorran coat of arms at upper centre, set within an ornamental guilloche border that frames the entire face. Brown letterpress text in Catalan occupies the central field, stating the denomination and the issuing authority. The overall layout is typographic in character, with the decorative perimeter enclosing the principal inscriptions. |
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| 背面铭文 | (EXTRACTE del DÉCRET No 112 del Consell General de les Valls d`Andorra) Els presents vales estan integrament garantits per bitllets del Banc Nacional d`Espanya i, sota la responsabilitat del M. I. Consell General de les Valls d`Andorra. Essent els Presents vales divisionaris dels bitllets del Banc d`Espanya de valor de vint-i-cinc pessetes i superiors, - s`enten els bitllets que`s troban ja en circulació en aquesta data - seguiran les mateixes fluctuacions que les suportades per els mencionats bitllets espanyols. Aquets vales serán reintegrats el mès tard, el 31 desembre 1938. (Translation: (Extract of Decree No 112 of the General Council of the Andorra Valleys) The present vouchers are fully guaranteed by banknotes from the National Bank of Spain and, under the responsibility of the M.I. Consell General de les Valls d`Andorra. Being the present divisional vouchers of Bank of Spain notes of twenty-five pesetas and above, - notes that are already in circulation on this date are understood - they will follow the same fluctuations as those borne by the aforementioned Spanish banknotes. These vouchers will be refunded the latest, on December 31, 1938.) |
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The Consell General — Andorra's parliamentary body, not a bank — issued paper currency during the Spanish Civil War period out of practical necessity. With Andorran commerce tightly linked to both France and Spain, the disruption of supply chains and regional financial instability in 1936 forced the co-principality to produce its own emergency notes. It was a genuinely unusual arrangement: a medieval feudal institution with no central bank improvising a monetary instrument.
This second issue followed closely on the first, suggesting the initial print run was exhausted quickly. Given Andorra's tiny population at the time — fewer than 6,000 inhabitants — the total quantity issued was almost certainly small, which partly accounts for the difficulty in finding survivors today in any reasonable condition.