Niue, a sovereign state in free association with New Zealand, uses two official legal tender currencies. The New Zealand Dollar is the circulation currency for daily transactions, while the government also authorises legal tender coins in the Niue Dollar currency for collector's purposes.
A number of mints issue a large variety of coins under the authority of Niue. Most of these are commemorative and collector issues dedicated to historical or general popular culture themes not related to Niue itself. Many of them are in standard bullion sizes, including one ounce of gold (abbreviated as 1 oz Au, where "Au" comes from the Latin word for gold, Aurum). Those issued at prices much higher than their bullion value are separately listed in the Non-Circulating Legal Tender (NCLT) gold ounce section of the site.
Unlike them, this coin is targeted at bullion investors and was initially released at a price close to the value of its precious metal content.
This coin is part of the legal tender bullion coin Truth Series, produced by SD Bullion since 2018 and struck by Sunshine Minting. he micro-graved "Truth" on the coins changes every year, with each year having its own unique scripture featured on the coin. The Roaring Lion is released earlier in the year compared to the Tree of Life and features the first half the Truth with the Tree of Life featuring the second half of the Truth. In addition, the coins of the Truth Coin Series contain high-level features that protect against the production of counterfeits.
The company says about it:
"The symbolism of the Lion was imparted unto the children of Jacob's youngest son, Judah, in the book of Genesis. Emblematic of all that is fierce, powerful, majestic, and influential, the Lion of Judah extends Lion's domain beyond the jungle and imparts these qualities unto all those in association.
The reverse side depicts a Lion's head; its fierce roar is made evident with the use of expert engraving as the details of his scowl are apparent for all to see. A crown adorns the Lion with the Aleph Tav, a symbol representative of both the covenant's leader and the unity of Judah's descendants. A micro-engraved inscription on the band of the crown reads ALL YOUR WORDS ARE TRUE." | 
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