The coin is Russian. The intials are counter stamped on to the coin. It seems possible that it is some sort of pocket piece carried by a soldier given the numbers. There is likely someone on the forum that will know more than I.
My first guess was: Russian Empire. But... But! You may see that our two-headed eagle have 2 small and one big crown. On this coin I see two-headed eagle with two small crown. I must say that the quality of picture is very bad. Please show us a photo in good quality! P.S. You may see our standard eagle.