From this perspective, it can be understood that the “gender budget”, gender-sensitive budgets, “gender budgeting” or “gender budgeting” budgeting») or, as it is also often called, “gender responsive budgeting”, constitutes an instrument for applying the concept of “transversality” in the application of the gender perspective (“gender mainstreaming »), in the sense that the latter term was definitively coined at the Beijing Conference and, thus, “gender budgeting” or “budgeting with a gender perspective” is usually defined based on the concept developed by the Group of Experts on "gender budgeting" constituted by the Council of Europe, as "an application of gender mainstreaming in the budget process", which implies "an evaluation of the Budget based on gender, incorporating a gender perspective at all levels of the budget process as well as the reorganization of revenues and expenditures in order to promote gender equality”.