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| 正面描述 | Plain cream paper with all text printed in black letterpress within a double-rule rectangular border. The issuing authority name appears at the top in large display type, with the place name centred below, followed by the bearer clause in smaller type, and the denomination numeral and unit rendered in bold large type across the lower portion. |
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| 背面描述 | Plain cream paper with no printed design elements; a stamped serial number appears in black ink at centre, with a faint violet ink mark visible nearby. |
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Siles is a small municipality in the Sierra de Segura, Jaén province, and like hundreds of Spanish towns during the Civil War, its local supply commission — the Comisión de Abastos — issued emergency fractional currency when coins vanished almost entirely from circulation after 1936. These hyper-local notes, often produced on whatever paper and printing resources were available in the town itself, were legal only within the issuing municipality and frequently refused even in neighboring villages.
The Comisión de Abastos was a rationing and supply authority, not a bank — which makes its role as currency issuer a measure of how completely the Republican monetary system fragmented at the local level.