<?xml version="1.0" encoding="UTF-8"?>
<!--
Linkbase:  Taxonomía para Grupo 1 - Cierre de 2025:  2025-12-31 - Versión: 3
 Creada por la Superintendencia de Servicios Públicos Domiciliarios. 
 Archivos generados el: 2026/04/29 - 17:54
 Basada en: XBRL Versión 2.1. 





 Desarrollada por: 
                             Juan Carlos Rodríguez Rivera -  https://www.linkedin.com/in/juan-carlos-rodriguez-xbrl/ - jcoolcat@gmail.com - +57 3016662961
-->
<!-- Generated with Reporting Standard S.L. XBRL Taxonomy builder version 20.26.1.1483 - http://www.reportingstandard.com -->
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      <crf:qname>xfi:root</crf:qname>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl133341" xlink:to="lbl133338"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl133341" xlink:to="lbl133357"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl133341" xlink:to="lbl133387"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl133341" xlink:to="lbl133445"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl133341" xlink:to="lbl133495"/>
    <va:valueAssertion xlink:type="resource" id="FRM_900017b_020e" aspectModel="dimensional" implicitFiltering="true" test="$GastosConsumoInsumosDirectos_FC01 eq ($GastosProductosQuimicos_FC01 + $GastosGasCombustible_FC01 +$GastosCarbonMineral_FC01 +$GastosEnergia_FC01 +$GastosACPMFuelOil_FC01 +$GastosOtrosElementosConsumoInsumosDirectos_FC01)" xlink:label="lbl133525"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl133341" xlink:to="lbl133525"/>
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                       id="FRM_900017b_020f"
                       aspectModel="dimensional"
                       implicitFiltering="true"
                       test="$GastosDeVentasYDistribucion_FC01 eq ($EmployeeBenefitsExpense + $Honorarios +$ImpuestosTasasContribucionesNoIncluyeImpuestoRentaSinopsis +$DetalleGastosGenerales_FC01 +$DetalleDeterioro_FC01 +$DetalleGastosDepreciaciones_FC01 +$Amortizacion_FC01 +$Arrendamientos_FC01 +$GastosDeProvisiones_FC01 +$OtrosGastos_FC01 +$ImpuestoALasGananciasCorrientes +$ImpuestoALasGananciasDiferido +$GastosBienesServiciosPublicosParaVenta_FC01 +$GastosLicenciasContribucionesRegalias_FC01 +$GastosConsumoInsumosDirectos_FC01 +$GastosOrdenesContratosMantenimientoReparaciones_FC01 +$GastosPeajesTerrestres_FC01 +$GastosDisposicionFinal_FC01 +$GastosPeajesInterconexionAcueductos_FC01 +$GastosPeajesInterconexionAlcantarillado_FC01 +$GastosServiciosPublicos_FC01 +$GastosMaterialesOtrosGastosOperacion_FC01 +$GastosPerdidasPrestacionServicioAcueducto_FC01 +$GastosSeguros_FC01 +$GastosOrdenesContratosOtrosServicios_FC01)"
                       xlink:label="lbl133631"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl133341" xlink:to="lbl133697"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl133341" xlink:to="lbl133706"/>
    <msg:message xlink:type="resource" id="FRM_900017b_001_message_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133339">ÉXITO! Formula: </msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133338" xlink:to="lbl133339"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020a_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133358">OK: ESF - FRM_900017b_020a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133357" xlink:to="lbl133358"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020b_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133388">OK: ESF - FRM_900017b_020b</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133387" xlink:to="lbl133388"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020c_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133446">OK: ESF - FRM_900017b_020c</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133445" xlink:to="lbl133446"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020d_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133496">OK: ESF - FRM_900017b_020d</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133495" xlink:to="lbl133496"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020e_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133526">OK: ESF - FRM_900017b_020e</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133525" xlink:to="lbl133526"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020f_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133632">OK: ESF - FRM_900017b_020f</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133631" xlink:to="lbl133632"/>
    <msg:message xlink:type="resource" id="FRM_900017b_vs_310000_001_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133698">OK: ESF - FRM_900017b_vs_310000_001</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133697" xlink:to="lbl133698"/>
    <msg:message xlink:type="resource" id="FRM_900017b_021_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133707">OK: ESF - FRM_900017b_021</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133706" xlink:to="lbl133707"/>
    <msg:message xlink:type="resource" id="FRM_900017b_001_message_ERR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133340">Formulario '[900017b] FC01-2 - Gastos de servicios públicos - Alcantarillado': Inconsistencia - Verifique que el valor registrado para la columna 'Alcantarillado [miembro]' corresponda a la suma de los valores registrados en las columnas que lo componen. Formula: FRM_900017b_001</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl133338" xlink:to="lbl133340"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020a_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133359">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017b] FC01-2 - Gastos de servicios públicos - Alcantarillado' para el concepto 'Total gastos de provisiones' en la columna 'Alcantarillado [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017b_020a)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl133357" xlink:to="lbl133359"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020b_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133389">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017b] FC01-2 - Gastos de servicios públicos - Alcantarillado' para el concepto 'Total otros gastos' en la columna 'Alcantarillado [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017b_020b)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl133387" xlink:to="lbl133389"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020c_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133447">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017b] FC01-2 - Gastos de servicios públicos - Alcantarillado' para el concepto 'Total de bienes y servicios públicos para la venta' en la columna 'Alcantarillado [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017b_020c)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl133445" xlink:to="lbl133447"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020d_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133497">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017b] FC01-2 - Gastos de servicios públicos - Alcantarillado' para el concepto 'Total licencias, contribuciones y regalías' en la columna 'Alcantarillado [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017b_020d)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl133495" xlink:to="lbl133497"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020e_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133527">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017b] FC01-2 - Gastos de servicios públicos - Alcantarillado' para el concepto 'Total consumo de insumos directos' en la columna 'Alcantarillado [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017b_020e)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl133525" xlink:to="lbl133527"/>
    <msg:message xlink:type="resource" id="FRM_900017b_020f_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133633">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017b] FC01-2 - Gastos de servicios públicos - Alcantarillado' para el concepto 'Total gastos' en la columna 'Alcantarillado [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017b_020f)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl133631" xlink:to="lbl133633"/>
    <msg:message xlink:type="resource" id="FRM_900017b_vs_310000_001_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133699">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017b] FC01-2 - Gastos de servicios públicos - Alcantarillado' para el concepto 'Total gastos' en la columna 'Alcantarillado [miembro]' debe ser igual a la suma de los gastos y pérdidas del formulario [310000] Estado de resultados integral. (FRM_900017b_vs_310000_001)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl133697" xlink:to="lbl133699"/>
    <msg:message xlink:type="resource" id="FRM_900017b_021_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133708">Formulario '[900017b] FC01-2 - Gastos de servicios públicos - Alcantarillado': El valor reportado para el concepto 'Financieros' en la columna 'Alcantarillado [miembro]' debe ser mayor o igual al dato informativo 'Intereses devengados a favor de terceros independientes'. (FRM_900017b_021)</msg:message>
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