Distinct set of provisions regulating the social protection benefits granting and financing, managed (or supported) by one or several institutional units. They meet the following conditions: 1. enabling the production of distinct receipts and expenses accounts, 2. are distinct in order to protect from individual risk or to meet defined social need, thereby covering one specific group of beneficiaries.

• Regulation (EC) No 458/2007 of the European Parliament and of the Council of 25 April 2007 on the European system of integrated social protection statistics (ESSPROS)
  Place of publication: (Dz. Urz. UE L 113 z 30.04.2007, str. 3)