(EN) The invention relates to an optically variable security element (20) for securing data carriers, having a flip image comprising first and second identifiers (24, 26) which can be detected from different first and second viewing directions (40, 42). According to the invention, the first and second identifiers (24, 26) of the flip image are present in an optically variable recording layer (30), which has a reflective layer (52) produced by a vacuum deposition process, and the security element (20) contains a viewing element screen (32) which is spaced apart from the recording layer (30) and which, when viewed from the first or second viewing direction (40, 42), reveals the first or second identifiers (24, 26), respectively.