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<!--
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_900027a_001" aspectModel="dimensional" implicitFiltering="true" test="$CorrienteNoCorriente eq  ($Corriente + $NoCorriente)" xlink:label="lbl139398"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl139398" xlink:to="lbl139399"/>
    <va:valueAssertion xlink:type="resource" id="FRM_900027a_001a" aspectModel="dimensional" implicitFiltering="true" test="$CorrienteNoCorriente eq  ($Corriente + $NoCorriente)" xlink:label="lbl139410"/>
    <msg:message xlink:type="resource" id="FRM_900027a_001a_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139411">OK: FRM_900027a_001a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl139410" xlink:to="lbl139411"/>
    <va:valueAssertion xlink:type="resource" id="FRM_900027a_002" aspectModel="dimensional" implicitFiltering="true" test="$SubsidiosPorCobrarSegunVencimiento eq  ($SubsidiosPorCobrarNoVencidos + $SubsidiosPorCobrarVencidosHasta30Dias + $SubsidiosPorCobrarVencidosHasta60Dias + $SubsidiosPorCobrarVencidosHasta90Dias + $SubsidiosPorCobrarVencidosHasta120Dias + $SubsidiosPorCobrarVencidosHasta150Dias + $SubsidiosPorCobrarVencidosHasta180Dias + $SubsidiosPorCobrarVencidosHasta360Dias + $SubsidiosPorCobrarVencidosDesde361Dias)" xlink:label="lbl139444"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl139444" xlink:to="lbl139445"/>
    <va:valueAssertion xlink:type="resource" id="FRM_900027a_002a" aspectModel="dimensional" implicitFiltering="true" test="$SubsidiosPorCobrarSegunVencimiento eq  ($SubsidiosPorCobrarNoVencidos + $SubsidiosPorCobrarVencidosHasta30Dias + $SubsidiosPorCobrarVencidosHasta60Dias + $SubsidiosPorCobrarVencidosHasta90Dias + $SubsidiosPorCobrarVencidosHasta120Dias + $SubsidiosPorCobrarVencidosHasta150Dias + $SubsidiosPorCobrarVencidosHasta180Dias + $SubsidiosPorCobrarVencidosHasta360Dias + $SubsidiosPorCobrarVencidosDesde361Dias)" xlink:label="lbl139477"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl139477" xlink:to="lbl139478"/>
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    <msg:message xlink:type="resource" id="FRM_900027a_003_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139488">OK: FRM_900027a_003</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl139487" xlink:to="lbl139488"/>
    <va:valueAssertion xlink:type="resource" id="FRM_900027a_003a" aspectModel="dimensional" implicitFiltering="true" test="$SubsidiosPorCobrarCorrienteNoCorriente eq  $SubsidiosPorCobrarSegunVencimiento" xlink:label="lbl139496"/>
    <msg:message xlink:type="resource" id="FRM_900027a_003a_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139497">OK: FRM_900027a_003a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl139496" xlink:to="lbl139497"/>
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    <msg:message xlink:type="resource" id="FRM_900027a_004a_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139515">OK: FRM_900027a_004a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl139512" xlink:to="lbl139515"/>
    <va:valueAssertion xlink:type="resource" id="FRM_210000vsFC04a_001" aspectModel="dimensional" implicitFiltering="true" test="$CorrienteAnexo eq $CorrienteESF" xlink:label="lbl139524"/>
    <msg:message xlink:type="resource" id="FRM_210000vsFC04a_001_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139526">OK: FRM_210000vsFC04a_001</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl139524" xlink:to="lbl139526"/>
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    <msg:message xlink:type="resource" id="FRM_210000vsFC04a_002_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139537">OK: FRM_210000vsFC04a_002</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl139535" xlink:to="lbl139537"/>
    <va:valueAssertion xlink:type="resource" id="FRM_210000vsFC04a_003" aspectModel="dimensional" implicitFiltering="false" test="(($CxCNoCorr + $CxCCorr gt 0) and not(empty($FilaSubs))) or (($CxCNoCorr + $CxCCorr eq 0) and empty($FilaSubs))" xlink:label="lbl139548"/>
    <msg:message xlink:type="resource" id="FRM_210000vsFC04a_003_M_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139550">OK: FRM_210000vsFC04a_003</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl139548" xlink:to="lbl139550"/>
    <msg:message xlink:type="resource" id="FRM_900027a_001_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139400">Formulario '[900027a] FC04a - Detalle de los subsidios por cobrar': Inconsistencia - El valor reportado para 'Total Corriente / No corriente' debe ser igual a la suma de 'Corriente' más 'No corriente'. FRM_900027a_001</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl139398" xlink:to="lbl139400"/>
    <msg:message xlink:type="resource" id="FRM_900027a_001a_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139412">Formulario '[900027a] FC04a - Detalle de los subsidios por cobrar': Inconsistencia - El valor reportado para la fila debe ser igual a la suma de 'Corriente' más 'No corriente'. FRM_900027a_001a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl139410" xlink:to="lbl139412"/>
    <msg:message xlink:type="resource" id="FRM_900027a_002_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139446">Formulario '[900027a] FC04a - Detalle de los subsidios por cobrar': Inconsistencia - El valor reportado para 'Total Subsidios por cobrar' debe ser igual a la suma de los subsidios vencidos registrados en las distintas columnas. FRM_900027a_002</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl139444" xlink:to="lbl139446"/>
    <msg:message xlink:type="resource" id="FRM_900027a_002a_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139479">Formulario 'FRM_FC04a-900027a!C96': Inconsistencia - El valor reportado para 'Total Subsidios por cobrar' debe ser igual a la suma de los subsidios vencidos registrados en las distintas columnas. FRM_900027a_002a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl139477" xlink:to="lbl139479"/>
    <msg:message xlink:type="resource" id="FRM_900027a_003_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139489">Formulario '[900027a] FC04a - Detalle de los subsidios por cobrar': Inconsistencia - El valor reportado para 'Total Corriente / No corriente' debe ser igual a 'Total Subsidios por cobrar'. FRM_900027a_003</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl139487" xlink:to="lbl139489"/>
    <msg:message xlink:type="resource" id="FRM_900027a_003a_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139498">Formulario '[900027a] FC04a - Detalle de los subsidios por cobrar': Inconsistencia - El valor reportado para 'Total Corriente / No corriente' debe ser igual a 'Total Subsidios por cobrar'. FRM_900027a_003a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl139496" xlink:to="lbl139498"/>
    <msg:message xlink:type="resource" id="FRM_900027a_004a_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139516">Formulario '[900027a] FC04a - Detalle de los subsidios por cobrar': Inconsistencia - Al reportar valor para una fila de este formulario, la fila debe contener como mínimo valores para las columnas 'Año', 'Mes', 'Total Corriente / No corriente',' Fecha de cobro', 'Justificacion desautorización', 'Gestiones realizadas para lograr el recaudo'. FRM_900027a_004a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl139512" xlink:to="lbl139516"/>
    <msg:message xlink:type="resource" id="FRM_210000vsFC04a_001_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139527">Inconsistencia en datos hallada al validar: El valor reportado para 'Cuentas comerciales por cobrar por subsidios corrientes' en el formulario [210000] Estado de situación financiera columna 'Total [miembro]', en el  debe ser igual al reportado para Total Subsidio en el formulario '[900027a] FC04a - Detalle de los subsidios por cobrar' columna 'Corriente' . (FRM_210000vsFC04a_001)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl139524" xlink:to="lbl139527"/>
    <msg:message xlink:type="resource" id="FRM_210000vsFC04a_002_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139538">Inconsistencia en datos hallada al validar: El valor reportado para 'Cuentas comerciales por cobrar por subsidios no corrientes' en el formulario [210000] Estado de situación financiera columna 'Total [miembro]', en el  debe ser igual al reportado para Total Subsidio en el formulario '[900027a] FC04a - Detalle de los subsidios por cobrar' columna 'No Corriente' . (FRM_210000vsFC04a_002)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl139535" xlink:to="lbl139538"/>
    <msg:message xlink:type="resource" id="FRM_210000vsFC04a_003_M_ERROR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl139551">Formulario '[900027a] FC04a - Detalle de los subsidios por cobrar': Inconsistencia - Al diligenciar la fila 'Cuentas comerciales por cobrar por subsidios no corrientes' o la fila 'Cuentas comerciales por cobrar por subsidios corrientes' del formulario 210000 se debe de insertar una fila (con el botón +), y registrar algún dato del formulario 900027a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl139548" xlink:to="lbl139551"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_001_Corriente" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139388"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="Corriente" xlink:from="lbl139398" xlink:to="lbl139388"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_001_NoCorriente" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139391"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="NoCorriente" xlink:from="lbl139398" xlink:to="lbl139391"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_001_CorrienteNoCorriente" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139394"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="CorrienteNoCorriente" xlink:from="lbl139398" xlink:to="lbl139394"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_001a_Corriente" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139401"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="Corriente" xlink:from="lbl139410" xlink:to="lbl139401"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_001a_NoCorriente" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139404"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="NoCorriente" xlink:from="lbl139410" xlink:to="lbl139404"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_001a_CorrienteNoCorriente" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139407"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="CorrienteNoCorriente" xlink:from="lbl139410" xlink:to="lbl139407"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_002_SubsidiosPorCobrarNoVencidos" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139413"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="SubsidiosPorCobrarNoVencidos" xlink:from="lbl139444" xlink:to="lbl139413"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_002_SubsidiosPorCobrarVencidosHasta30Dias" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139416"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="SubsidiosPorCobrarVencidosHasta30Dias" xlink:from="lbl139444" xlink:to="lbl139416"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_002_SubsidiosPorCobrarVencidosHasta60Dias" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139419"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="SubsidiosPorCobrarVencidosHasta60Dias" xlink:from="lbl139444" xlink:to="lbl139419"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_002_SubsidiosPorCobrarVencidosHasta90Dias" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139422"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="SubsidiosPorCobrarVencidosHasta90Dias" xlink:from="lbl139444" xlink:to="lbl139422"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_002_SubsidiosPorCobrarVencidosHasta120Dias" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139425"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="SubsidiosPorCobrarVencidosHasta120Dias" xlink:from="lbl139444" xlink:to="lbl139425"/>
    <variable:factVariable xlink:type="resource" id="FRM_900027a_002_SubsidiosPorCobrarVencidosHasta150Dias" bindAsSequence="false" fallbackValue="0" xlink:label="lbl139428"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="SubsidiosPorCobrarVencidosHasta150Dias" xlink:from="lbl139444" xlink:to="lbl139428"/>
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