It's a microfinance voucher you can buy for someone (25EUR) and then they can choose from a huge list of applicants for microfinance credit all over the world with their stories and entepreneurial plans. You can see their solvency, rate of risk, etc.
I got this last Christmas and made me feel better about all the other consumer stuff that I got:) Over the year I helped a woman on Philippines who bought charcoal for her business. She paid back on time, expanded her business and now I am using the 25EUR which is back on my account to help someone else.
Maybe someone needs a fast and uncomplicated present for a forgotten relative:)