Marianne wearing a Phrygian cap, left, surrounded by the country name (French Republic), date below.

The Institut d'émission d'outre-mer (IEOM) issues the CFP Franc, the currency of the French overseas collectivities French Polynesia, New Caledonia, and Wallis and Futuna.

Marianne is a national symbol of the French Republic, an allegory of liberty and reason, and a portrayal of the Goddess of Liberty. It is a significant republican symbol, opposed to monarchy, and an icon of freedom and democracy against all forms of dictatorship.

The Phrygian cap is a soft conical cap with the top pulled forward, associated in antiquity with several peoples in Eastern Europe and Anatolia, including Phrygia, Dacia, and the Balkans. In early modern Europe it came to signify freedom and the pursuit of liberty through a confusion with the pileus, the felt cap of manumitted (emancipated) slaves of ancient Rome. Accordingly, the Phrygian cap sometimes is called a liberty cap.

Depicts three ox heads, surrounded by the territory name (New Caledonia), value below.

Mintmark of the Paris Mint (Monnaie de Paris in Pessac): Cornucopia (horn of plenty)

The directors of the Paris Mint use the following mint master's marks:
1958–1974: Owl (Raymond Joly)
1974–1994: Dolphin (Emile Rousseau)
1994–2000: Bee (Pierre Rodier)
2001–2002: Horseshoe (Gérard Buquoy)
2003: Heart (Serge Levet)
2004–2010: Hunting horn (Hubert Larivière)

Monogram of the Atelier de Gravure des Monnaies et Médailles (letters "agmm") below the value. The atelier is the art-studio of the Paris Mint.