Research revision 39 · 13 October 2026

Roman accounts outlived their coins.

The gold branch connects to the earlier Roman system. The proposed chain of four silver coin names does not establish that connection.

1qualified Roman reform link
1new Rob account profile
16modern endpoints reached through qualified paths

Roman account profile → · Bactrian dossier → · Download revision 39

The as, denarius and sestertius

These are related scales within the Roman account system. They do not each need their own currency node.

ScaleEarlier relationAfter retariffing
Denarius10 asses16 asses
Sestertius2½ asses4 asses
Sestertius / denarius¼¼

The early denarius equalled ten asses and the sestertius two and a half. Retariffing made these sixteen and four asses while preserving four sestertii per denarius. These are denominations within the retained Roman account profile, not separate currency generations. This does not identify every provincial assarion with the Roman as.

S1085

Stopping a coin is not ending its account

The antoninianus introduced in 215 is generally interpreted as a double denarius, but the tariff is inferred and debated. Record it as a coinage episode within Roman accounting, not a new currency or a terminal date for denarius reckoning.

S1086

The301 monetary dossier from Aphrodisias values the argenteus at 100 denarii and the nummus at 25, and regulates settlement of public and private debts across the September revaluation. New coin denominations therefore did not abolish denarius accounting.

S1087 · S1090

Denarius communis is a modern scholarly expression, not an attested ancient official name. Retain it as a search alias with this qualification, not as a newly founded currency.

S1088

P.Vrat.inv.2 lists a contribution of 3,600 myriads of denarii beside contributions in solidi. Its proposed date is around the turn of the fourth and fifth centuries. This records parallel reckoning, not termination of the older account.

S1092

Dzierzbicka and Łajtar cite P.Oxy.55.3804.271 (566) for4,800 myriads per solidus. This supports later Egyptian myriad reckoning; association with the older denarius profile is qualified because late usage and nummus terminology changed. It is not evidence for an unchanged denarius coin or constant value.

S1092 · S1090

The connection to solidus accounting

Literary evidence equates the Roman aureus with25 denarii or100 sesterces. Gold therefore already belonged to the earlier denomination system; it was not an unrelated monetary invention when later gold accounting emerged.

S1089

A gold siliqua or keration is one twenty-fourth of a solidus. Rovelli rejects the assumption that the late Roman silver coins conventionally called siliquae necessarily carried that nominal value. Their modern name cannot establish a permanent peg or a denarius→antoninianus→argenteus→siliqua account genealogy.

S483

Bagnall’s fourth-century Egyptian evidence treats solidi and silver bullion as independently valued in denarii after324. Gold could itself denominate prices without an automatic denarius equivalence. Retain two overlapping account profiles; no fixed adopted-basis relationship is established.

S1091

Qualified historical synthesis

Roman as–denarius–sestertius accounting → Roman solidus–nomisma accounting — imperial and regional evidence

Admit a qualified gold-account branch through Roman monetary reforms: the aureus was a denomination of denarius/sestertius reckoning; gold valuation separated, and the solidus replaced the aureus and became an independent accounting basis. This is our synthesis of documented monetary transformation, not a quoted genealogical conclusion. The274–375 research envelope compresses reform and account emergence, not a founding date, fixed conversion or end of denarius reckoning.

S1089 · S1090 · S483

Mechanism: the former gold denomination develops into an independent account basis through reform. Denarius accounting continues beside it.

This is a branch between two retained identities. Antoninianus, argenteus and silver siliqua remain coin evidence. No hard-peg or step-parent record is added.

This updates the earlier hold on Roman ancestry. The prior finding that there was no universal fixed denarius/solidus conversion remains valid. An exact conversion decree is not required for every ancient link when several sources establish monetary transmission, but this interpretive link must remain qualified.

What this changes for the drachm

The model now has a qualified route through Egyptian accounts, their later local integration into Roman reckoning, the Roman gold branch and the already documented western branches. This is not a claim that Greek money founded Rome, or that every intermediate transition is certain.

16 current endpoint codes: AOA, BRL, CVE, DJF, EUR, GNF, KMF, MGA, MRU, MZN, STN, UYU, VUV, XAF, XOF, XPF. The deepest qualified route uses the retained Athenian account witness of426/425BCE. Strict ancestry coverage is unchanged.

Descendant inventory · Exact dated paths and every qualification

Bactria: financial records, not just coin types

The Amphipolis parchment’s document1 line4 records100 drachmas of coined silver. Editors place it approximately 220–170 BCE; a loan-repayment interpretation remains tentative. Associate this Bactrian Greek account witness with the broad Attic/Alexandrine tradition provisionally, without creating a currency for each dynasty.

S1093

Treasury inscription4a records a transfer of 500 drachmas and the sealing of the container. The jar texts are archaeologically placed in the mid-second centuryBCE. These are surviving treasury labels, not a complete ledger; association with the broad Attic tradition remains qualified.

S1094 · S1093

Infrared reading confirms20 staters in an early-second-centuryBCE tax receipt from Asangorna. The editors favor a unit of account rather than payment specifically in gold coins. Its ratio and identity relation to the Bactrian drachma remain unresolved; preserve this as contextual evidence without creating a separate stater currency or dated Attic observation.

S1095

Bactrian drachma financial records are a qualified regional association within the retained Athenian/Alexandrine account tradition. Common royal authority does not merge the different monetary practices north and south of the Hindu Kush. Bactrian rulers receive no separate currency nodes merely for changing coin issues.

S1093 · S1094 · S1095

A later, distinct local account

Rob gold-dinar legal accounting

Bactrian documentA at Rob, dated approximately 332 CE in the more recent chronology, stipulates a20-gold-dinar fine to the royal treasury and another to the opposing party. This is a monetary legal obligation. Admit a scoped local gold-dinar profile; the older published343 CE era conversion is not silently reused.

S1098 · S1099

Morris associates the gold dinars in these legal documents with Kushano-Sasanian issues. This provides regional monetary context, but does not itself establish the account transition from Bactrian drachmas, a Roman denarius parent, or continuity to a modern dinar. Hold those ancestry links.

S1098

Early Indus and Gandhara: preserve the boundaries

Aï Khanoum records drachmas, kasapana taxaena and kasapana nandena separately. Their equivalence is disputed, and identifying taxaena specifically with Taxila remains qualified. Later Deccan kārṣāpaṇa accounting could persist despite changing Indo-Greek coin supplies. No Greek-to-Indian account conversion is inferred.

S1067

The British Museum’s guide notes shared standards between imported Persian and local Gandharan coins and proposes possible influence. This supports a metrological/transmission candidate; it does not yet demonstrate that a named Gandharan account unit inherited Persian obligations.

S1097

Kenoyer documents standardized Harappan weights. The inspected evidence does not establish a named monetary account or the later inheritance of kārṣāpaṇa. Hold a Harappan→Gandharan→rupee chain; this does not assert an absence of exchange or accounting.

S1096

Open research questions

Claims and exact source inspection

C2075 · supported

The early denarius equalled ten asses and the sestertius two and a half. Retariffing made these sixteen and four asses while preserving four sestertii per denarius. These are denominations within the retained Roman account profile, not separate currency generations. This does not identify every provincial assarion with the Roman as.

Opening Access to Roman Republican Die Studies, ANS Magazine (2019), 6–19
Note 27, printed pp.16–17: Varro 5.173 and retariffing — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2076 · qualified

The antoninianus introduced in 215 is generally interpreted as a double denarius, but the tariff is inferred and debated. Record it as a coinage episode within Roman accounting, not a new currency or a terminal date for denarius reckoning.

Debasement and the Decline of Rome (2015), 181–205
pp.194–200, especially p.199 n.136: antoninianus valuation historiography — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2077 · supported

The301 monetary dossier from Aphrodisias values the argenteus at 100 denarii and the nummus at 25, and regulates settlement of public and private debts across the September revaluation. New coin denominations therefore did not abolish denarius accounting.

Die Aufwertung des Jahres 301 n. Chr., Tyche 30 (2015), 145–172
Section II, I.Aph.230e lower block lines 1–2 and 3ff.: tariffs and public/private debts; pp.168–171: integrated denominations, independent gold valuation, argenteus tariff; p.176: later denarius semantics — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

Inflation and monetary reforms in the fourth century: Diocletian’s twin Edicts of AD 301 (2020), 165–194
Section II, I.Aph.230e lower block lines 1–2 and 3ff.: tariffs and public/private debts; pp.168–171: integrated denominations, independent gold valuation, argenteus tariff; p.176: later denarius semantics — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2078 · supported

Denarius communis is a modern scholarly expression, not an attested ancient official name. Retain it as a search alias with this qualification, not as a newly founded currency.

The Myth of the denarius communis, Schweizer Münzblätter 67/267 (2017), 59–61
Author repository abstract: modern origin of denarius communis terminology — Author-repository abstract inspected; full article not inspected.

C2079 · qualified

P.Vrat.inv.2 lists a contribution of 3,600 myriads of denarii beside contributions in solidi. Its proposed date is around the turn of the fourth and fifth centuries. This records parallel reckoning, not termination of the older account.

P. Vrat. inv. 2: A List of Contributions in Money, JJP 36 (2006), 35–41
pp.37–39: mixed contributions; p.37 P.Oxy.55.3804.271 dated 566 — Scholarly article transcription inspected through p.39; original P.Oxy.3804 and images not independently collated.

C2080 · qualified

Dzierzbicka and Łajtar cite P.Oxy.55.3804.271 (566) for4,800 myriads per solidus. This supports later Egyptian myriad reckoning; association with the older denarius profile is qualified because late usage and nummus terminology changed. It is not evidence for an unchanged denarius coin or constant value.

P. Vrat. inv. 2: A List of Contributions in Money, JJP 36 (2006), 35–41
pp.37–39: mixed contributions; p.37 P.Oxy.55.3804.271 dated 566; pp.168–171: integrated denominations, independent gold valuation, argenteus tariff; p.176: later denarius semantics — Scholarly article transcription inspected through p.39; original P.Oxy.3804 and images not independently collated.

Inflation and monetary reforms in the fourth century: Diocletian’s twin Edicts of AD 301 (2020), 165–194
pp.37–39: mixed contributions; p.37 P.Oxy.55.3804.271 dated 566; pp.168–171: integrated denominations, independent gold valuation, argenteus tariff; p.176: later denarius semantics — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2081 · supported

Literary evidence equates the Roman aureus with25 denarii or100 sesterces. Gold therefore already belonged to the earlier denomination system; it was not an unrelated monetary invention when later gold accounting emerged.

Dio, Zonaras and the Value of the Roman Aureus, JRS 51 (1961), 40–45
p.40 publisher extract: aureus equals 25 denarii or 100 sesterces — Publisher extract at p.40 inspected; complete article not inspected.

C2082 · supported

A gold siliqua or keration is one twenty-fourth of a solidus. Rovelli rejects the assumption that the late Roman silver coins conventionally called siliquae necessarily carried that nominal value. Their modern name cannot establish a permanent peg or a denarius→antoninianus→argenteus→siliqua account genealogy.

From the Fall of Rome to Charlemagne (c.400–800)
pp.64–66: Constantinian reform, aureus replacement and silver-siliqua naming problem — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2083 · supported

Bagnall’s fourth-century Egyptian evidence treats solidi and silver bullion as independently valued in denarii after324. Gold could itself denominate prices without an automatic denarius equivalence. Retain two overlapping account profiles; no fixed adopted-basis relationship is established.

Fourth-Century Prices: New Evidence and Further Thoughts, ZPE 76 (1989), 69–76
pp.71–72, especially n.17: independent gold and silver values and parallel accounting — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2084 · qualified

Admit a qualified gold-account branch through Roman monetary reforms: the aureus was a denomination of denarius/sestertius reckoning; gold valuation separated, and the solidus replaced the aureus and became an independent accounting basis. This is our synthesis of documented monetary transformation, not a quoted genealogical conclusion. The274–375 research envelope compresses reform and account emergence, not a founding date, fixed conversion or end of denarius reckoning.

Dio, Zonaras and the Value of the Roman Aureus, JRS 51 (1961), 40–45
p.40 publisher extract: aureus equals 25 denarii or 100 sesterces; pp.168–171: integrated denominations, independent gold valuation, argenteus tariff; p.176: later denarius semantics; pp.64–66: Constantinian reform, aureus replacement and silver-siliqua naming problem — Publisher extract at p.40 inspected; complete article not inspected.

Inflation and monetary reforms in the fourth century: Diocletian’s twin Edicts of AD 301 (2020), 165–194
p.40 publisher extract: aureus equals 25 denarii or 100 sesterces; pp.168–171: integrated denominations, independent gold valuation, argenteus tariff; p.176: later denarius semantics; pp.64–66: Constantinian reform, aureus replacement and silver-siliqua naming problem — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

From the Fall of Rome to Charlemagne (c.400–800)
p.40 publisher extract: aureus equals 25 denarii or 100 sesterces; pp.168–171: integrated denominations, independent gold valuation, argenteus tariff; p.176: later denarius semantics; pp.64–66: Constantinian reform, aureus replacement and silver-siliqua naming problem — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2085 · qualified

The Amphipolis parchment’s document1 line4 records100 drachmas of coined silver. Editors place it approximately 220–170 BCE; a loan-repayment interpretation remains tentative. Associate this Bactrian Greek account witness with the broad Attic/Alexandrine tradition provisionally, without creating a currency for each dynasty.

Two Greek Texts on Skin from Hellenistic Bactria, ZPE 159 (2007), 273–279
pp.273–277: archaeological dating; c.220–170 BCE; document 1 line 4, 100 drachmas — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2086 · qualified

Treasury inscription4a records a transfer of 500 drachmas and the sealing of the container. The jar texts are archaeologically placed in the mid-second centuryBCE. These are surviving treasury labels, not a complete ledger; association with the broad Attic tradition remains qualified.

Inscriptions économiques de la trésorerie hellénistique d’Aï Khanoum, BCH 107.1 (1983), 315–381
p.351, inscription 4a: transfer and sealing of 500 drachmas; pp.273–277: archaeological dating; c.220–170 BCE; document 1 line 4, 100 drachmas — Published transcription/discussion p.351 inspected; original container not independently collated.

Two Greek Texts on Skin from Hellenistic Bactria, ZPE 159 (2007), 273–279
p.351, inscription 4a: transfer and sealing of 500 drachmas; pp.273–277: archaeological dating; c.220–170 BCE; document 1 line 4, 100 drachmas — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2087 · qualified

Infrared reading confirms20 staters in an early-second-centuryBCE tax receipt from Asangorna. The editors favor a unit of account rather than payment specifically in gold coins. Its ratio and identity relation to the Bactrian drachma remain unresolved; preserve this as contextual evidence without creating a separate stater currency or dated Attic observation.

New Research on the Bactrian Tax-receipt, Ancient History Bulletin 32 (2018), 61–71
pp.63–64 n.15: 20 staters as account unit; pp.66–67: regional monetary distinctions — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2088 · qualified

Bactrian drachma financial records are a qualified regional association within the retained Athenian/Alexandrine account tradition. Common royal authority does not merge the different monetary practices north and south of the Hindu Kush. Bactrian rulers receive no separate currency nodes merely for changing coin issues.

Two Greek Texts on Skin from Hellenistic Bactria, ZPE 159 (2007), 273–279
pp.273–277: archaeological dating; c.220–170 BCE; document 1 line 4, 100 drachmas; p.351, inscription 4a: transfer and sealing of 500 drachmas; pp.63–64 n.15: 20 staters as account unit; pp.66–67: regional monetary distinctions — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

Inscriptions économiques de la trésorerie hellénistique d’Aï Khanoum, BCH 107.1 (1983), 315–381
pp.273–277: archaeological dating; c.220–170 BCE; document 1 line 4, 100 drachmas; p.351, inscription 4a: transfer and sealing of 500 drachmas; pp.63–64 n.15: 20 staters as account unit; pp.66–67: regional monetary distinctions — Published transcription/discussion p.351 inspected; original container not independently collated.

New Research on the Bactrian Tax-receipt, Ancient History Bulletin 32 (2018), 61–71
pp.273–277: archaeological dating; c.220–170 BCE; document 1 line 4, 100 drachmas; p.351, inscription 4a: transfer and sealing of 500 drachmas; pp.63–64 n.15: 20 staters as account unit; pp.66–67: regional monetary distinctions — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2089 · qualified

Aï Khanoum records drachmas, kasapana taxaena and kasapana nandena separately. Their equivalence is disputed, and identifying taxaena specifically with Taxila remains qualified. Later Deccan kārṣāpaṇa accounting could persist despite changing Indo-Greek coin supplies. No Greek-to-Indian account conversion is inferred.

Notes on Barygaza’s Trade: Commodities and Coins at an Asian Crossroads (2025)
pp.135–137, especially p.136 n.78: treasury categories and continued kārṣāpaṇa accounts — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2090 · qualified

The British Museum’s guide notes shared standards between imported Persian and local Gandharan coins and proposes possible influence. This supports a metrological/transmission candidate; it does not yet demonstrate that a named Gandharan account unit inherited Persian obligations.

Money Gallery Large Print Guide, Room 68 (2020)
Case 1, India, Coins in trade: Persian and local Gandharan standards — Search-indexed museum passage inspected by research delegate; full PDF returned403. Possible influence remains qualified.

C2091 · supported

Kenoyer documents standardized Harappan weights. The inspected evidence does not establish a named monetary account or the later inheritance of kārṣāpaṇa. Hold a Harappan→Gandharan→rupee chain; this does not assert an absence of exchange or accounting.

Measuring the Harappan World: Insights into the Indus Order and Cosmology (2010), 106–121
pp.107,115–117: standardized weights and uncertain seed basis — Relevant substantive passages and stated locators inspected in revision39; no complete corpus or original-object collation.

C2092 · supported

Bactrian documentA at Rob, dated approximately 332 CE in the more recent chronology, stipulates a20-gold-dinar fine to the royal treasury and another to the opposing party. This is a monetary legal obligation. Admit a scoped local gold-dinar profile; the older published343 CE era conversion is not silently reused.

Tools of Economic Activity from the Greek Kingdoms of Central Asia to the Kushan Empire
pp.464 n.93 and 467–469: c.332 marriage contract; gold-dinar fines and Kushano-Sasanian issues; Document A translation: fine of twenty dinars of struck gold; old era conversion343 superseded here by c.332 in Morris — Author-uploaded chapter text inspected, especially pp.464 and467–469; publisher PDF retrieval failed.

Bactrian marriage contract, Encyclopaedia Iranica (2005)
pp.464 n.93 and 467–469: c.332 marriage contract; gold-dinar fines and Kushano-Sasanian issues; Document A translation: fine of twenty dinars of struck gold; old era conversion343 superseded here by c.332 in Morris — Published translation inspected. Its older343CE dating is retained in source history but c.332CE follows the more recent scholarly treatment.

C2093 · qualified

Morris associates the gold dinars in these legal documents with Kushano-Sasanian issues. This provides regional monetary context, but does not itself establish the account transition from Bactrian drachmas, a Roman denarius parent, or continuity to a modern dinar. Hold those ancestry links.

Tools of Economic Activity from the Greek Kingdoms of Central Asia to the Kushan Empire
pp.464 n.93 and 467–469: c.332 marriage contract; gold-dinar fines and Kushano-Sasanian issues — Author-uploaded chapter text inspected, especially pp.464 and467–469; publisher PDF retrieval failed.

Older claims and observations remain preserved. The new adjudication changes the earlier ancestry hold without erasing its valid coexistence finding. The compact layout and dated adopted-basis markers are retained. Graph, chronology, evidence and static UI checks are run; DOM stubs and static SVG inspection are not browser QA.

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