5 Kopecks 1788 СПМ.
Overstruck on 1762 Peter III 10 Kopecks. 54.34 gm. Bit 572 (R1), B 273, Uzd 2789. Parts of host coin clear on obverse and reverse.
Extremely fine or better
Ex 'The New York Sale', New York, January 8, 2015, lot 2111, comes with tag.