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, bullion 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, or are based on the troy ounce - for example, three ounces of silver (abbreviated as 3 oz Ag, where "Ag" comes from the Latin word for silver, Argentum).
The Lion King coin is part of the Disney Cinema Masterpieces series by the New Zealand Mint.
The Mint says about it:
Released in 1994, The Lion King is regarded as one of Disney’s most known and loved films. Officially licensed, this incredible coin shows a coloured image of Mufasa, Sarabi, and baby Simba cradled in her arms. Along the bottom of the coin, there is an engraved silver film roll with a mirror finish that showcases a montage of stills from the iconic film. The Ian Rank Broadley effigy of Her Majesty Queen Elizabeth II is engraved on the obverse of the coin, confirming it is legal tender.
Each coin is secured in a high-quality acrylic capsule and is placed inside a themed box featuring gleaming images of Simba. To further confirm its legal tender status, a Certificate of Authenticity is printed at the back of the box, along with the coin’s unique number in the limited mintage of 2,000 coins. | 
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