I. – Cash payments denominated in CFP francs are rounded to the nearest multiple of 5 CFP francs and are made according to the following rounding rules:
1° Amounts ending in 1, 2, 6 and 7 are rounded down to the nearest multiple of 5;
2° Amounts ending in 3, 4, 8 and 9 are rounded up to the nearest multiple of 5.
II. – Coins denominated in CFP francs may not be issued with a face value of less than 5 CFP francs.