<?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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    <va:valueAssertion xlink:type="resource" id="FRM_900010_200" aspectModel="dimensional" implicitFiltering="true" test="(empty($TipoDeDocumento) and empty($NumeroDeDocumento) and empty($Nombres) and empty($Apellidos) and empty($Email) and empty($TarjetaProfesional) and empty($TipoDeNormaDeAuditoriaAplicadaYDeDictamen)) or (not(empty($TipoDeDocumento)) and not(empty($NumeroDeDocumento)) and not(empty($Nombres)) and not(empty($Apellidos)) and not(empty($Email)) and not(empty($TarjetaProfesional)) and not(empty($TipoDeNormaDeAuditoriaAplicadaYDeDictamen))) " xlink:label="lbl132443"/>
    <msg:message xlink:type="resource" id="FRM_900010_200_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132444">ÉXITO!: FRM_900010_200</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl132443" xlink:to="lbl132444"/>
    <va:valueAssertion xlink:type="resource" id="FRM_900010_201" aspectModel="dimensional" implicitFiltering="true" test="(empty($TipoDeDocumento) and empty($NumeroDeDocumento) and empty($Nombres) and empty($Apellidos) and empty($Email) and empty($TarjetaProfesional)) or (not(empty($TipoDeDocumento)) and not(empty($NumeroDeDocumento)) and not(empty($Nombres)) and not(empty($Apellidos)) and not(empty($Email)) and not(empty($TarjetaProfesional))) " xlink:label="lbl132464"/>
    <msg:message xlink:type="resource" id="FRM_900010_201_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132465">ÉXITO!: FRM_900010_201</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl132464" xlink:to="lbl132465"/>
    <va:valueAssertion xlink:type="resource" id="FRM_900010_202" aspectModel="dimensional" implicitFiltering="true" test="(empty($TipoDeDocumento) and empty($NumeroDeDocumento) and empty($Nombres) and empty($Apellidos) and empty($Email) and empty($TarjetaProfesional)) or (not(empty($TipoDeDocumento)) and not(empty($NumeroDeDocumento)) and not(empty($Nombres)) and not(empty($Apellidos)) and not(empty($Email)) and not(empty($TarjetaProfesional))) " xlink:label="lbl132485"/>
    <msg:message xlink:type="resource" id="FRM_900010_202_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132486">ÉXITO!: FRM_900010_202</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl132485" xlink:to="lbl132486"/>
    <va:valueAssertion xlink:type="resource" id="FRM_900010" aspectModel="dimensional" implicitFiltering="false" test="true() = (for $i in //*:Email return fn:matches($i,&#34;([0-9a-zA-Z]([_.\w][-.\w]*[0-9a-zA-Z])*@([0-9a-zA-Z][-\w]*[0-9a-zA-Z]\.)+[a-zA-Z]{2,9})&#34;))" xlink:label="lbl132490"/>
    <msg:message xlink:type="resource" id="FRM_900010_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132491">ÉXITO!: FRM_900010</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl132490" xlink:to="lbl132491"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0010" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132381"/>
    <msg:message xlink:type="resource" id="id31285" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132385">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Tipo de documento' para el 'Representante legal [miembro]'. FRM_900010_0010</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132381" xlink:to="lbl132385"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0020" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132386"/>
    <msg:message xlink:type="resource" id="id31286" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132389">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Número de documento' para el 'Representante legal [miembro]'. FRM_900010_0020</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132386" xlink:to="lbl132389"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0030" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132390"/>
    <msg:message xlink:type="resource" id="id31287" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132393">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Nombres' para el 'Representante legal [miembro]'. FRM_900010_0030</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132390" xlink:to="lbl132393"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0040" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132394"/>
    <msg:message xlink:type="resource" id="id31288" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132397">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Apellidos' para el 'Representante legal [miembro]'. FRM_900010_0040</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132394" xlink:to="lbl132397"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0050" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132398"/>
    <msg:message xlink:type="resource" id="id31289" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132401">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Email' para el 'Representante legal [miembro]'. FRM_900010_0050</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132398" xlink:to="lbl132401"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0060" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132402"/>
    <msg:message xlink:type="resource" id="id31290" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132405">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Tipo de documento' para el 'Contador [miembro]'. FRM_900010_0060</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132402" xlink:to="lbl132405"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0070" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132406"/>
    <msg:message xlink:type="resource" id="id31291" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132408">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Número de documento' para el 'Contador [miembro]'. FRM_900010_0070</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132406" xlink:to="lbl132408"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0080" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132409"/>
    <msg:message xlink:type="resource" id="id31292" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132411">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Nombres' para el 'Contador [miembro]'. FRM_900010_0080</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132409" xlink:to="lbl132411"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0090" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132412"/>
    <msg:message xlink:type="resource" id="id31293" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132414">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Apellidos' para el 'Contador [miembro]'. FRM_900010_0090</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132412" xlink:to="lbl132414"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0100" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132415"/>
    <msg:message xlink:type="resource" id="id31294" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132417">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Email' para el 'Contador [miembro]'. FRM_900010_0100</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132415" xlink:to="lbl132417"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_900010_0110" aspectModel="dimensional" implicitFiltering="true" test=". eq 1" xlink:label="lbl132418"/>
    <msg:message xlink:type="resource" id="id31295" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132421">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Debe reportar obligatoriamente valor en el campo 'Tarjeta profesional' para el 'Contador [miembro]'. FRM_900010_0110</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132418" xlink:to="lbl132421"/>
    <msg:message xlink:type="resource" id="FRM_900010_200_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132445">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Se debe registrar información completa en la fila Revisor fiscal. Esta información solo debe ser registrada para el periodo correspondiente a la fecha de corte que se está reportando. FRM_900010_200</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132443" xlink:to="lbl132445"/>
    <msg:message xlink:type="resource" id="FRM_900010_201_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132466">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Se debe registrar información completa en la fila AEGR. En caso de no tener obligación de contar con AEGR esta fila no debe contener información. Esta información solo debe ser registrada para el periodo correspondiente a la fecha de corte que se está reportando. - FRM_900010_201</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132464" xlink:to="lbl132466"/>
    <msg:message xlink:type="resource" id="FRM_900010_202_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132487">Formulario :'[900010] FC00 - Información a revelar sobre los responsables…': Se debe registrar información completa en la fila Jefe de la oficina de control interno. En caso de no tener obligación de contar con AEGR esta fila no debe contener información. Esta información solo debe ser registrada para el periodo correspondiente a la fecha de corte que se está reportando. - FRM_900010_202</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132485" xlink:to="lbl132487"/>
    <msg:message xlink:type="resource" id="FRM_900010_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132492">Formulario '[900010] FC00 - Información a revelar sobre los responsables…': El campo 'Email', debe corresponder con una estructura de correo elctrónico válida. FRM_900010_203</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132490" xlink:to="lbl132492"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132382" id="id31296"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0010" xlink:from="lbl132381" xlink:to="lbl132382"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132387" id="id31297"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0020" xlink:from="lbl132386" xlink:to="lbl132387"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132391" id="id31298"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0030" xlink:from="lbl132390" xlink:to="lbl132391"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132395" id="id31299"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0040" xlink:from="lbl132394" xlink:to="lbl132395"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132399" id="id31300"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0050" xlink:from="lbl132398" xlink:to="lbl132399"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132403" id="id31301"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0060" xlink:from="lbl132402" xlink:to="lbl132403"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132407" id="id31302"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0070" xlink:from="lbl132406" xlink:to="lbl132407"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132410" id="id31303"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0080" xlink:from="lbl132409" xlink:to="lbl132410"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132413" id="id31304"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0090" xlink:from="lbl132412" xlink:to="lbl132413"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132416" id="id31305"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0100" xlink:from="lbl132415" xlink:to="lbl132416"/>
    <variable:factVariable xlink:type="resource" bindAsSequence="false" xlink:label="lbl132419" id="id31306"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="acum_FRM_900010_0110" xlink:from="lbl132418" xlink:to="lbl132419"/>
    <variable:factVariable xlink:type="resource" id="FRM_900010_200_TipoDeDocumento" bindAsSequence="false" fallbackValue="()" xlink:label="lbl132422"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="TipoDeDocumento" xlink:from="lbl132443" xlink:to="lbl132422"/>
    <variable:factVariable xlink:type="resource" id="FRM_900010_200_NumeroDeDocumento" bindAsSequence="false" fallbackValue="()" xlink:label="lbl132424"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="NumeroDeDocumento" xlink:from="lbl132443" xlink:to="lbl132424"/>
    <variable:factVariable xlink:type="resource" id="FRM_900010_200_Nombres" bindAsSequence="false" fallbackValue="()" xlink:label="lbl132426"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="Nombres" xlink:from="lbl132443" xlink:to="lbl132426"/>
    <variable:factVariable xlink:type="resource" id="FRM_900010_200_Apellidos" bindAsSequence="false" fallbackValue="()" xlink:label="lbl132428"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="Apellidos" xlink:from="lbl132443" xlink:to="lbl132428"/>
    <variable:factVariable xlink:type="resource" id="FRM_900010_200_Email" bindAsSequence="false" fallbackValue="()" xlink:label="lbl132430"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="Email" xlink:from="lbl132443" xlink:to="lbl132430"/>
    <variable:factVariable xlink:type="resource" id="FRM_900010_200_TarjetaProfesional" bindAsSequence="false" fallbackValue="()" xlink:label="lbl132432"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="TarjetaProfesional" xlink:from="lbl132443" xlink:to="lbl132432"/>
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