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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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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl140900" xlink:to="lbl140936"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl140900" xlink:to="lbl140974"/>
    <va:valueAssertion xlink:type="resource" id="FRM_900032_001_GLP" aspectModel="dimensional" implicitFiltering="true" test="(($CostOfSales_ERI eq $GastosDeVentasYDistribucion_FC01_FC01) and &#xA;$CostoDeVentasFC09_FC09 eq 0 and &#xA;$GastosDeVentasYDistribucion_FC01_FC09 eq 0) or &#xA;(($CostOfSales_ERI ne $GastosDeVentasYDistribucion_FC01_FC01) and &#xA;$CostOfSales_ERI eq $CostoDeVentasFC09_FC09 and &#xA;$CostOfSales_ERI eq $GastosDeVentasYDistribucion_FC01_FC09 ) " xlink:label="lbl140993"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl140900" xlink:to="lbl140993"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl140900" xlink:to="lbl141012"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_Acu_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140898">OK: ESF - FRM_900032_001_Acu</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140897" xlink:to="lbl140898"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_Alc_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140918">OK: ESF - FRM_900032_001_Alc</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140917" xlink:to="lbl140918"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_Aseo_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140937">OK: ESF - FRM_900032_001_Aseo</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140936" xlink:to="lbl140937"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_Ener_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140956">OK: ESF - FRM_900032_001_Ener</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140955" xlink:to="lbl140956"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_GasN_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140975">OK: ESF - FRM_900032_001_GasN</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140974" xlink:to="lbl140975"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_GLP_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140994">OK: ESF - FRM_900032_001_GLP</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl140993" xlink:to="lbl140994"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_XM_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl141013">OK: ESF - FRM_900032_001_XM</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl141012" xlink:to="lbl141013"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_Acu_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140899">Formulario '[900032] FC09 - Detalle de costo de ventas': Al registrar un valor &lt;b&gt;diferente&lt;/b&gt; en el formulario '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Acueducto' y en el formulario '[900017] FC01 - Gastos de servicios públicos' para el concepto 'Total gastos' columna 'Gasto Operativo - Acueducto'. El valor registrado en este formulario para los conceptos 'Costo de ventas' y 'Total gastos' en la columna 'Acueducto' debe ser igual al registrado en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas'. 
&lt;br&gt;&lt;br&gt;Si se registran valores &lt;b&gt;iguales&lt;/b&gt; en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Acueducto' y en el formulario '[900017] FC01 - Gastos de servicios públicos', concepto 'Total gastos' columna 'Gasto Operativo - Acueducto'. &lt;b&gt;No&lt;/b&gt; se debe registrar valor alguno en este formulario en la columna 'Acueducto'. FRM_900032_001_Acu</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140897" xlink:to="lbl140899"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_Alc_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140919">Formulario '[900032] FC09 - Detalle de costo de ventas': Al registrar un valor &lt;b&gt;diferente&lt;/b&gt; en el formulario '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Alcantarillado' y en el formulario '[900017] FC01 - Gastos de servicios públicos' para el concepto 'Total gastos' columna 'Gasto Operativo - Alcantarillado'. El valor registrado en este formulario para los conceptos 'Costo de ventas' y 'Total gastos' en la columna 'Alcantarillado' debe ser igual al registrado en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas'. 
&lt;br&gt;&lt;br&gt;Si se registran valores &lt;b&gt;iguales&lt;/b&gt; en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Alcantarillado' y en el formulario '[900017] FC01 - Gastos de servicios públicos', concepto 'Total gastos' columna 'Gasto Operativo - Alcantarillado'. &lt;b&gt;No&lt;/b&gt; se debe registrar valor alguno en este formulario en la columna 'Alcantarillado'. FRM_900032_001_Alc</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140917" xlink:to="lbl140919"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_Aseo_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140938">Formulario '[900032] FC09 - Detalle de costo de ventas': Al registrar un valor &lt;b&gt;diferente&lt;/b&gt; en el formulario '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Aseo' y en el formulario '[900017] FC01 - Gastos de servicios públicos' para el concepto 'Total gastos' columna 'Gasto Operativo - Aseo'. El valor registrado en este formulario para los conceptos 'Costo de ventas' y 'Total gastos' en la columna 'Aseo' debe ser igual al registrado en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas'. 
&lt;br&gt;&lt;br&gt;Si se registran valores &lt;b&gt;iguales&lt;/b&gt; en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Aseo' y en el formulario '[900017] FC01 - Gastos de servicios públicos', concepto 'Total gastos' columna 'Gasto Operativo - Aseo'. &lt;b&gt;No&lt;/b&gt; se debe registrar valor alguno en este formulario en la columna 'Aseo'. FRM_900032_001_Aseo</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140936" xlink:to="lbl140938"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_Ener_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140957">Formulario '[900032] FC09 - Detalle de costo de ventas': Al registrar un valor &lt;b&gt;diferente&lt;/b&gt; en el formulario '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Energía Electrica' y en el formulario '[900017] FC01 - Gastos de servicios públicos' para el concepto 'Total gastos' columna 'Gasto Operativo - Energía Eléctrica'. El valor registrado en este formulario para los conceptos 'Costo de ventas' y 'Total gastos' en la columna 'Energía Electrica' debe ser igual al registrado en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas'. 
&lt;br&gt;&lt;br&gt;Si se registran valores &lt;b&gt;iguales&lt;/b&gt; en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Energía Electrica' y en el formulario '[900017] FC01 - Gastos de servicios públicos', concepto 'Total gastos' columna 'Gasto Operativo - Energía Eléctrica'. &lt;b&gt;No&lt;/b&gt; se debe registrar valor alguno en este formulario en la columna 'Energía Electrica'. FRM_900032_001_Ener</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140955" xlink:to="lbl140957"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_GasN_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140976">Formulario '[900032] FC09 - Detalle de costo de ventas': Al registrar un valor &lt;b&gt;diferente&lt;/b&gt; en el formulario '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Gas combustible por redes' y en el formulario '[900017] FC01 - Gastos de servicios públicos' para el concepto 'Total gastos' columna 'Gasto Operativo - Gas combustible por redes'. El valor registrado en este formulario para los conceptos 'Costo de ventas' y 'Total gastos' en la columna 'Gas combustible por redes' debe ser igual al registrado en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas'. 
&lt;br&gt;&lt;br&gt;Si se registran valores &lt;b&gt;iguales&lt;/b&gt; en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Gas combustible por redes' y en el formulario '[900017] FC01 - Gastos de servicios públicos', concepto 'Total gastos' columna 'Gasto Operativo - Gas combustible por redes'. &lt;b&gt;No&lt;/b&gt; se debe registrar valor alguno en este formulario en la columna 'Gas combustible por redes'. FRM_900032_001_GasN</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140974" xlink:to="lbl140976"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_GLP_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl140995">Formulario '[900032] FC09 - Detalle de costo de ventas': Al registrar un valor &lt;b&gt;diferente&lt;/b&gt; en el formulario '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Gas licuado del petróleo' y en el formulario '[900017] FC01 - Gastos de servicios públicos' para el concepto 'Total gastos' columna 'Gasto Operativo - Gas licuado del petróleo'. El valor registrado en este formulario para los conceptos 'Costo de ventas' y 'Total gastos' en la columna 'Gas licuado del petróleo' debe ser igual al registrado en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas'. 
&lt;br&gt;&lt;br&gt;Si se registran valores &lt;b&gt;iguales&lt;/b&gt; en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Gas licuado del petróleo' y en el formulario '[900017] FC01 - Gastos de servicios públicos', concepto 'Total gastos' columna 'Gasto Operativo - Gas licuado del petróleo'. &lt;b&gt;No&lt;/b&gt; se debe registrar valor alguno en este formulario en la columna 'Gas licuado del petróleo'. FRM_900032_001_GLP</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl140993" xlink:to="lbl140995"/>
    <msg:message xlink:type="resource" id="FRM_900032_001_XM_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl141014">Formulario '[900032] FC09 - Detalle de costo de ventas': Al registrar un valor &lt;b&gt;diferente&lt;/b&gt; en el formulario '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Operador del sistema y Administrador del mercado de energia (XM)' y en el formulario '[900017] FC01 - Gastos de servicios públicos' para el concepto 'Total gastos' columna 'Operador del sistema y Administrador del mercado de energia (XM)'. El valor registrado en este formulario para los conceptos 'Costo de ventas' y 'Total gastos' en la columna 'Operador del sistema y Administrador del mercado de energia (XM)' debe ser igual al registrado en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas'. 
&lt;br&gt;&lt;br&gt;Si se registran valores &lt;b&gt;iguales&lt;/b&gt; en el formulario  '[310000] Estado de Resultados Integral' para el concepto 'Costo de ventas', columna 'Operador del sistema y Administrador del mercado de energia (XM)' y en el formulario '[900017] FC01 - Gastos de servicios públicos', concepto 'Total gastos' columna 'Operador del sistema y Administrador del mercado de energia (XM)'. &lt;b&gt;No&lt;/b&gt; se debe registrar valor alguno en este formulario en la columna 'Operador del sistema y Administrador del mercado de energia (XM)'. FRM_900032_001_XM</msg:message>
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