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| 正面描述 | At left, an oval vignette contains a bust-length portrait of a male worker in intaglio style; below the portrait, crossed tools are visible. At upper left, a rectangular cartouche bears the denomination inscription in Cyrillic. At upper right, the Soviet state arms appear as an emblem. The central field carries the full text of the payment obligation issued by the Central Cash Office of the People's Commissariat of Finance, with issue date 1 November 1923 and payment date 1 February 1924, along with three manuscript signatures of officials. |
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| 正面铭文 | ПЛАТЕЖНОЕ ОБЯЗАТЕЛЬСТВО ЦЕНТРАЛЬНОЙ КАССЫ НАРОДНОГО КОМИССАРИАТА ФИНАНСОВ СТО РУБЛЕЙ ЗОЛОТОМ Срок выпуска 1° НОЯБРЯ 1923 г. Срок уплаты 1° ФЕВРАЛЯ 1924 г. Народный Комиссар Финансов Начальник Государственного Управления Начальник Валютного Управления Управляющий Центрокассой |
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These 1923 gold rouble obligations were issued by the Soviet Commissariat of Finance as part of the broader monetary stabilization effort that preceded the introduction of the chervonets system. The Soviet state was simultaneously running two parallel currencies — the collapsing sovznak and the new gold-backed instruments — and these gold rouble payment obligations occupied an awkward middle position: nominally redeemable in gold coin but in practice rarely honoured at face value.
Pick 172 is among the least-encountered instruments from this transitional period. The sovznak was demonetized in early 1924, which cut the practical lifespan of these obligations extremely short.