Obverse: the obverse of the coin features the Royal Coat of Arms of Bhutan, commonly used on Bhutanese coins. The emblem includes Buddhist symbols – a double vajra (dorje), dragons, and a lotus flower. At the top is the inscription KINGDOM OF BHUTAN, the year 1992 appears on both sides of the emblem, and at the bottom – འབྲུག་ཡུལ.
Reverse: the reverse shows football players. In the background are motifs of the sun and mountains. At the top is the inscription WORLD CUP '94, and at the bottom – the denomination 300 NGULTRUM.
About the coin: this silver coin was issued to commemorate the 1994 FIFA World Cup held in the United States. It is a commemorative silver coin created to mark the upcoming championship.