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| 背面描述 | Black intaglio on a pink guilloche underprint, with the central panel densely set in small Cyrillic letterpress presenting the full text of the Treasury note conditions and redemption terms, enclosed within an ornate engraved border. The series designation СЕРІИ СХLХIII and the specimen serial number 000000 appear in black at the lower centre. A red ОБРАЗЕЦЪ (Specimen) overprint is applied across the centre, and guilloche coupon strips with red cancellation crosses are attached along both lateral margins. |
| 背面铭文 | ПОЛОЖЕНІЕ О ПОРЯДКѢ ВЫПУСКА БИЛЕТОВЪ ГОСУДАРСТВЕННАГО КАЗНАЧЕЙСТВА СЕРІИ СХLХIII (ЧЕТЫРЕСТА ДВАДЦАТЬ ТРЕТЬЯ) № 000000 ОБРАЗЕЦЪ |
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This is a 4% interest-bearing treasury obligation, not a circulating banknote in the conventional sense — it functioned as a short-term government debt instrument paying quarterly coupon interest, a format the Russian Treasury used repeatedly in the early twentieth century to manage state financing without formal Duma appropriations. The 1908 series was printed by the Expedition for Preparing State Papers in St. Petersburg, the same facility that produced the empire's standard credit notes.
Specimen examples were retained by the printing house for archival and reference purposes. The "ОБРАЗЕЦЪ" overprint typically runs diagonally across both faces in red.