Depicts an outrigger boat that would have to go quite far offshore to get to where the tuna were hanging out. The inscription "Bank of Comoros" in Arabic letters above, and in French below.

Outrigger boats are diverse watercraft equipped with one or more lateral support floats, called outriggers, attached to one or both sides of the main hull. These boats range from small dugout canoes to large plank-built vessels. Their configurations vary as well, including ancestral double-hull designs (catamarans), single-outrigger boats common in the Pacific Islands and Madagascar, and double-outrigger boats (trimarans) prevalent in Island Southeast Asia.

A tuna (plural: tunas or tuna) is a saltwater fish belonging to the Thunnini tribe, a subgroup of the Scombridae (mackerel) family. The Thunnini consist of 15 species across five genera, with sizes ranging from the bullet tuna (maximum length: 50 cm or 1.6 ft, weight: 1.8 kg or 4 lb) to the Atlantic bluefin tuna (maximum length: 4.6 m or 15 ft, weight: 684 kg or 1,508 lb), which typically averages 2 m (6.6 ft) and can live up to 50 years.

Depicts a crescent with four five-pointed stars similar to the flag of Comoros (1975-1978) above denomination, date below, Emission Institute in the bottom.

The four stars symbolize the four islands of the Comoros. The star and crescent symbol stands for Islam, the nation's major religion.

The date is surrounded by the Paris Mint mark (Cornucopia, left) and the engraver general's privy mark (dolphin, Émile Rousseau, 1977, right).

On December 31, 1974, the Comoros Emission Institute was established with its head office in Moroni and its administrative headquarters in Paris. On January 2, 1975, an agreement was signed between the Comoros' Minister of Economy and Finance and the French Secretary of State for Overseas Departments and Territories. This agreement outlined the transfer of authority for issuing banknotes and coins to the Comoros Emission Institute and provided for the opening of an operations account with the French treasury, detailing its operating conditions.