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| 背面描述 | Cream ground with the same allover yellow heart-motif guilloche underprint as the obverse. The issuer's name 'Consell Municipal de Roques d'Osona' is printed in reddish-brown letterpress at upper centre, with the numeral '25' in large bold type at left and 'cèntims' below it. A circular black official municipality stamp is applied at centre-right, and the serial number is repeated in reddish-brown at lower right; the printer's imprint 'Balmesiana' appears at lower left. |
| 背面铭文 | Consell Municipal de Roques d'Osona 25 cèntims (Translation: Municipal Council of Roques d'Osona 25 Centimos) |
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Roques d'Osona is a minor municipality in the comarca of Osona, Catalonia, and this 25 céntimos note is among the hundreds of locally issued emergency fractional currency pieces — known collectively as "guerra civil local issues" — that flooded Catalonia and Valencia from 1936 onward as Republican Spain's small-change supply collapsed under wartime conditions. The Generalitat de Catalunya had authorized municipal councils to print their own low-denomination paper to fill the void left by hoarded and melted coinage.
Imprenta Balmesiana in Vic served numerous surrounding municipalities during this period, which makes printer attribution straightforward but also means the production quality is broadly consistent across many Osona comarca issues catalogued under neighboring Turró numbers.