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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
-->
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                       test="$Ingresos_FC08 eq&#xA; ($Revenue_ERI &#xA;+ $OtherIncome_ERI&#xA;+ (if($OtherGainsLosses_ERI&lt; 0) then 0 else $OtherGainsLosses_ERI)&#xA;+ (if($DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed_ERI&lt; 0) then 0 else $DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed_ERI)&#xA;+ (if($GainsLossesOnNetMonetaryPosition_ERI &lt; 0) then 0 else $GainsLossesOnNetMonetaryPosition_ERI)&#xA;+ (if($GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost_ERI &lt; 0) then 0 else $GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost_ERI)&#xA;+ $FinanceIncome_ERI&#xA;+ (if($ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9_ERI &gt; 0) then 0 else $ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9_ERI * -1)&#xA;+ (if($ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_ERI &lt; 0) then 0 else $ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_ERI)&#xA;+ (if($OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates_ERI &lt; 0) then 0 else $OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates_ERI)&#xA;+ (if($GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue_ERI &lt; 0) then 0 else $GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue_ERI)&#xA;+ (if($CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory_ERI &lt; 0) then 0 else $CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory_ERI)&#xA;+ (if($HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions_ERI &lt; 0) then 0 else $HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions_ERI)&#xA;+ (if($GastoIngresoPorImpuestoALasGananciasCorriente_ERI &gt; 0) then 0 else $GastoIngresoPorImpuestoALasGananciasCorriente_ERI * -1)&#xA;+ (if($GastoIngresoPorImpuestoALasGananciasDiferido_ERI &gt; 0) then 0 else $GastoIngresoPorImpuestoALasGananciasDiferido_ERI * -1)&#xA;+ (if($ProfitLossFromDiscontinuedOperations_ERI &lt; 0) then 0 else $ProfitLossFromDiscontinuedOperations_ERI)&#xA;)"
                       xlink:label="lbl140625"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl140201" xlink:to="lbl140625"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_Acu_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140199">OK: ESF - FRM_900031_004_Acu</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140198" xlink:to="lbl140199"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_Alc_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140271">OK: ESF - FRM_900031_004_Alc</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140270" xlink:to="lbl140271"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_Aseo_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140342">OK: ESF - FRM_900031_004_Aseo</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140341" xlink:to="lbl140342"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_Ener_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140413">OK: ESF - FRM_900031_004_Ener</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140412" xlink:to="lbl140413"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_GasN_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140484">OK: ESF - FRM_900031_004_GasN</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140483" xlink:to="lbl140484"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_GLP_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140555">OK: ESF - FRM_900031_004_GLP</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140554" xlink:to="lbl140555"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_XM_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140626">OK: ESF - FRM_900031_004_XM</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140625" xlink:to="lbl140626"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_Acu_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140200">Formulario '[900031] FC08 - Conciliación de ingresos': El valor reportado para el concepto 'Total de ingresos' en la columna 'Acueducto' debe ser igual a la suma de los ingresos y ganancias del formulario '[310000] Estado de Resultados Integral, resultado del periodo, por función del gasto - Individual' en la misma columna. FRM_900031_004_Acu</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140198" xlink:to="lbl140200"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_Alc_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140272">Formulario '[900031] FC08 - Conciliación de ingresos': El valor reportado para el concepto 'Total de ingresos' en la columna 'Alcantarillado' debe ser igual a la suma de los ingresos y ganancias del formulario '[310000] Estado de Resultados Integral, resultado del periodo, por función del gasto - Individual' en la misma columna. FRM_900031_004_Alc</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140270" xlink:to="lbl140272"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_Aseo_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140343">Formulario '[900031] FC08 - Conciliación de ingresos': El valor reportado para el concepto 'Total de ingresos' en la columna 'Aseo' debe ser igual a la suma de los ingresos y ganancias del formulario '[310000] Estado de Resultados Integral, resultado del periodo, por función del gasto - Individual' en la misma columna. FRM_900031_004_Aseo</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140341" xlink:to="lbl140343"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_Ener_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140414">Formulario '[900031] FC08 - Conciliación de ingresos': El valor reportado para el concepto 'Total de ingresos' en la columna 'Energía eléctrica' debe ser igual a la suma de los ingresos y ganancias del formulario '[310000] Estado de Resultados Integral, resultado del periodo, por función del gasto - Individual' en la misma columna. FRM_900031_004_Ener</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140412" xlink:to="lbl140414"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_GasN_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140485">Formulario '[900031] FC08 - Conciliación de ingresos': El valor reportado para el concepto 'Total de ingresos' en la columna 'Gas combustible por redes' debe ser igual a la suma de los ingresos y ganancias del formulario '[310000] Estado de Resultados Integral, resultado del periodo, por función del gasto - Individual' en la misma columna. FRM_900031_004_GasN</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140483" xlink:to="lbl140485"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_GLP_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140556">Formulario '[900031] FC08 - Conciliación de ingresos': El valor reportado para el concepto 'Total de ingresos' en la columna 'Gas licuado del petróleo' debe ser igual a la suma de los ingresos y ganancias del formulario '[310000] Estado de Resultados Integral, resultado del periodo, por función del gasto - Individual' en la misma columna. FRM_900031_004_GLP</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140554" xlink:to="lbl140556"/>
    <msg:message xlink:type="resource" id="FRM_900031_004_XM_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140627">Formulario '[900031] FC08 - Conciliación de ingresos': El valor reportado para el concepto 'Total de ingresos' en la columna 'Operador del sistema y Administrador del mercado de energia (XM)' debe ser igual a la suma de los ingresos y ganancias del formulario '[310000] Estado de Resultados Integral, resultado del periodo, por función del gasto - Individual' en la misma columna. FRM_900031_004_XM</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140625" xlink:to="lbl140627"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_Ingresos_FC08" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140130"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="Ingresos_FC08" xlink:from="lbl140198" xlink:to="lbl140130"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_Revenue_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140134"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="Revenue_ERI" xlink:from="lbl140198" xlink:to="lbl140134"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_OtherIncome_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140138"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="OtherIncome_ERI" xlink:from="lbl140198" xlink:to="lbl140138"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_OtherGainsLosses_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140142"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="OtherGainsLosses_ERI" xlink:from="lbl140198" xlink:to="lbl140142"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140146"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed_ERI" xlink:from="lbl140198" xlink:to="lbl140146"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_GainsLossesOnNetMonetaryPosition_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140150"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="GainsLossesOnNetMonetaryPosition_ERI" xlink:from="lbl140198" xlink:to="lbl140150"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140154"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost_ERI" xlink:from="lbl140198" xlink:to="lbl140154"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_FinanceIncome_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140158"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="FinanceIncome_ERI" xlink:from="lbl140198" xlink:to="lbl140158"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140162"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9_ERI" xlink:from="lbl140198" xlink:to="lbl140162"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140166"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_ERI" xlink:from="lbl140198" xlink:to="lbl140166"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140170"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates_ERI" xlink:from="lbl140198" xlink:to="lbl140170"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140174"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue_ERI" xlink:from="lbl140198" xlink:to="lbl140174"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140178"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory_ERI" xlink:from="lbl140198" xlink:to="lbl140178"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140182"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions_ERI" xlink:from="lbl140198" xlink:to="lbl140182"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_GastoIngresoPorImpuestoALasGananciasCorriente_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140186"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="GastoIngresoPorImpuestoALasGananciasCorriente_ERI" xlink:from="lbl140198" xlink:to="lbl140186"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_GastoIngresoPorImpuestoALasGananciasDiferido_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140190"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="GastoIngresoPorImpuestoALasGananciasDiferido_ERI" xlink:from="lbl140198" xlink:to="lbl140190"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Acu_ProfitLossFromDiscontinuedOperations_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140194"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="ProfitLossFromDiscontinuedOperations_ERI" xlink:from="lbl140198" xlink:to="lbl140194"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_Ingresos_FC08" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140202"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="Ingresos_FC08" xlink:from="lbl140270" xlink:to="lbl140202"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_Revenue_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140206"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="Revenue_ERI" xlink:from="lbl140270" xlink:to="lbl140206"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_OtherIncome_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140210"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="OtherIncome_ERI" xlink:from="lbl140270" xlink:to="lbl140210"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_OtherGainsLosses_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140214"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="OtherGainsLosses_ERI" xlink:from="lbl140270" xlink:to="lbl140214"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140218"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed_ERI" xlink:from="lbl140270" xlink:to="lbl140218"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_GainsLossesOnNetMonetaryPosition_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140222"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="GainsLossesOnNetMonetaryPosition_ERI" xlink:from="lbl140270" xlink:to="lbl140222"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140226"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost_ERI" xlink:from="lbl140270" xlink:to="lbl140226"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_FinanceIncome_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140230"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="FinanceIncome_ERI" xlink:from="lbl140270" xlink:to="lbl140230"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140234"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9_ERI" xlink:from="lbl140270" xlink:to="lbl140234"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140238"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_ERI" xlink:from="lbl140270" xlink:to="lbl140238"/>
    <variable:factVariable xlink:type="resource" id="FRM_900031_004_Alc_OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates_ERI" bindAsSequence="false" fallbackValue="0" xlink:label="lbl140242"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates_ERI" xlink:from="lbl140270" xlink:to="lbl140242"/>
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