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| 背面描述 | Black border enclosing the face of the note, with the numeral 3 in a circle at centre. Russian text appears along the top and bottom margins; Swedish text runs along the left side and Finnish text along the right side. |
| 背面铭文 | Tämän Setelin väärentäminen tahi muukaaminen, kiun myöskin semmosen rahan kauppaaminen, rangaistaan Marraskuun 2 (14) päivänä 1812 annetun Keisarillisen asetuksen jälkeen. (Translation: The forgery or alteration of this Banknote, as well as the trading of similar money, will be punished under the Imperial decree issued on November 2 (14) 1812.) |
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Finland's 1860 3 Markkaa issue came at a pivotal moment in the country's monetary history — just two years before the 1860 monetary reform formally established the markka as Finland's independent currency, severing the direct link to the Russian ruble system that had governed Finnish finance since 1809. The 3 markkaa denomination itself was short-lived and never repeated at this face value, making it an oddity within the series.
As an autonomous Grand Duchy under the Russian Empire, Finland's currency decisions required imperial sanction. That this denomination was authorized at all reflects the transitional arithmetic of the ruble-to-markka conversion rate: one ruble equaled 3.5 markkaa, and small-denomination bridging notes were needed to ease the practical exchange.