Which Nintendo eShop cards are available?
You can add funds to your Nintendo eShop account in three denominations: £15, £25 and £50 (€15, €25 and €50). Note that the Nintendo eShop currency displays prices in the currency that corresponds to the region settings of your Nintendo 3DS system.
Note that Nintendo eShop Cards cannot be split over different systems. Once they are added to a specific account, they can only be used by that account, and cannot be transferred to any other system.