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 commemorative and collector coins under the authority of Niue. These coins are dedicated to historical or general popular culture themes not related to Niue itself. Many of them are in standard bullion sizes - such as a quarter ounce of gold (abbreviated as 1/4 oz Au, where "Au" comes from the Latin word for gold, Aurum). Many of these feature famous movie characters.
This coin is part of a Star Wars coin series by the New Zealand Mint, and features the robots BB8 and D-O from Star Wars: The Rise Of Skywalker.
The Mint says about it:
"This pure gold coin celebrates the delightful droids who feature prominently in all Star Wars movies. Well-loved astromech droid BB-8 features on this coin along with the new tiny one-wheeled droid, D-O, from Star Wars: The Rise of Skywalker." | 
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