VALUABLE DOCUMENT

The invention relates to a layer structure for a security element, in particular a value document, comprising a plurality of distributed mirror surfaces for connecting to a value document substrate, wherein the plurality of distributed mirror surfaces is designed to cover an image, wherein the distributed mirror surfaces are formed by reflective regions applied on a relief with a plurality of relief elements, and the reflective regions cover 10-90% of the surface of the relief, or the distributed mirror surfaces are formed by a highly refractive reflective layer which is applied on a relief with a plurality of relief elements, wherein when viewing in incident light at a first viewing angle incident light reflects at the distributed mirror surfaces, whereby the identifiability of the image is suppressed, and when viewing in incident light at a second viewing angle the image is identifiable. The invention also relates to a value document having a layer structure and a method for producing same.