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IPS129 Rivera-Galicia, L.F. et al.
                  some, more than one estimate has been made, due to the use of different
                  methodological approaches and/or the hypotheses that support them. We
                  offer, when possible, a conservative estimate that can be taken as the lower
                  cost  limit,  which  is  accompanied  by  other  estimates  with  less  restrictive
                  assumptions. This results in a range of values for the estimation of the cost of
                  each category and, through the final aggregation, a range of values for the
                  estimation of the total cost.

                  3.  Employment costs
                      Gender-based violence generates costs on employment not only for the
                  victims, but also for the aggressors, family and friends, companies, the public
                  and  the  third  sector.  These  costs  are  derived  from  absences,  delays  and
                  distraction at work, or social and unemployment benefits perceived by the
                  victims,  or  programs  to  improve  employment  levels,  orientation  or  social
                  reintegration.  They  affect  employed  women,  but  also  those  who  perform
                  unpaid  domestic  activities  or  care  for  children  and  relatives.  Although  a
                  monetary transaction is not derived from their work, such activities or services
                  may be diminished if the physical or mental health of the victim is affected,
                  causing a reduction in the welfare of the household or the need to incur costs
                  to contract them externally.
                      We have considered two methodological approaches for estimating the
                  cost of this category. Both use the accounting method and determine the unit
                  cost with a bottom-up approach.
                      Estimation 1 follows Zhang et al. (2012). Three estimates are made based
                  on different groups: victims of physical and/or sexual violence with injuries or
                  illness that limit their daily activity (option A), victims of any type of violence
                  with injuries or illness that limit their daily activity (option B) and victims of
                  physical and/or sexual violence, considering they have suffered moderate or
                  severe violence (option C). We obtain (see Table 1) costs of € 354,750,623
                  (option A), € 710,882,100 (option B), and € 796,623,357 (option C).
                      Estimation 2 follows Dubourg et al. (2005). The unit costs are different for
                  physical or sexual violence and they depend on the severity. In this case, the
                  economic cost is € 3,639,749,999 (see Table 1).

                  Table 1: Estimates of Employment costs.
                                         Estimation 1                          Estimation 2
                                      (Zhang et al. 2012)                  Dubourg et al. (2005)
                      OPTION A           OPTION B           OPTION C
                    Victims of physical    Victims of any type of   Victims of any type of    Victims of physical
                  and/or sexual violence  violence with injuries or  physical and/or sexual  and/or sexual violence
                   with injuries or illness   illness         violence      (moderate or severe)
                                                        (moderate or severe)
                     € 354,750,623     € 710,882,100      € 796,623,357     € 3,639,749,999
                  Source: Adapted from Mañas-Alcón (2019).

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