in new zealand gender impact statements are also required in papers to its cabinet social policy committee greece s national programme for gender equality also calls for systematic gender impact assessments of new bills it applies gender analysis to public spending in order to ascertain how budgets may have a differential impact on women and men the council of europe defines grb as an application of gender mainstreaming in the budgetary process it means a genderbased assessment of budgets incorporating a gender perspective at all levels of the budgetary process and restructuring revenues and expenditures in order to promote gender equality it deals with financial aggregates expenditures and revenues the surplus or deficit