text: The**application of the average coefficient of four benchmark countries to all**the EU27 leads to an 
  estimated number of non-fatal accidents with more than three days absence of approximately 4.98 
  million. This is 1.84 million more work accidents than reported in ESAW; the**reporting rate of ESAW**
  **for non-fatal work accidents with four or more days of absence would be at around 63%**. Country- 
  specific reports about underreporting determine similar figures and support these findings. 150 
  
  There seems to be a**difference in the reporting level**between countries with a universal health system 
  where the reasons for an accident play a minor role and do not impact compensation and treatment. In 
  more fragmented health systems with distinguished work accident insurances, the ‘sphere’ (work or 
  private life) — where the accident took place — is more relevant and influences the granted treatment 
  and compensation. Some researchers perform this calculation only based on the coefficient of two 
  countries, Finland and Germany.151 Both have separated insurance-based systems and are regarded 
  as countries with a high reporting level. The coefficient would be 1,734 (average of both countries 
  without weighing of population size); this would result in an estimated number of non-fatal work 
  accidents of 5.91 million. 