<?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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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl132730" xlink:to="lbl132727"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl132730" xlink:to="lbl132746"/>
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                       id="FRM_900017a_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="lbl133020"/>
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    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl132730" xlink:to="lbl133095"/>
    <msg:message xlink:type="resource" id="FRM_900017a_001_message_OK" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132728">ÉXITO! Formula: </msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl132727" xlink:to="lbl132728"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020a_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132747">OK: ESF - FRM_900017a_020a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl132746" xlink:to="lbl132747"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020b_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132777">OK: ESF - FRM_900017a_020b</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl132776" xlink:to="lbl132777"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020c_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132835">OK: ESF - FRM_900017a_020c</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl132834" xlink:to="lbl132835"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020d_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132885">OK: ESF - FRM_900017a_020d</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl132884" xlink:to="lbl132885"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020e_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132915">OK: ESF - FRM_900017a_020e</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl132914" xlink:to="lbl132915"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020f_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133021">OK: ESF - FRM_900017a_020f</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133020" xlink:to="lbl133021"/>
    <msg:message xlink:type="resource" id="FRM_900017a_vs_310000_001_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133087">OK: ESF - FRM_900017a_vs_310000_001</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133086" xlink:to="lbl133087"/>
    <msg:message xlink:type="resource" id="FRM_900017a_021_OKMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133096">OK: ESF - FRM_900017a_021</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133095" xlink:to="lbl133096"/>
    <msg:message xlink:type="resource" id="MSG_OK_FRM_900017_100" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133102">OK: FRM_900017_100</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:from="lbl133098" xlink:to="lbl133102"/>
    <msg:message xlink:type="resource" id="FRM_900017a_001_message_ERR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132729">Formulario '[900017a] FC01-1 - Gastos de servicios públicos - Acueducto': Inconsistencia - Verifique que el valor registrado para la columna 'Acueducto [miembro]' corresponda a la suma de los valores registrados en las columnas que lo componen. Formula: FRM_900017a_001</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132727" xlink:to="lbl132729"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020a_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132748">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017a] FC01-1 - Gastos de servicios públicos - Acueducto' para el concepto 'Total gastos de provisiones' en la columna 'Acueducto [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017a_020a)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132746" xlink:to="lbl132748"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020b_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132778">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017a] FC01-1 - Gastos de servicios públicos - Acueducto' para el concepto 'Total otros gastos' en la columna 'Acueducto [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017a_020b)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132776" xlink:to="lbl132778"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020c_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132836">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017a] FC01-1 - Gastos de servicios públicos - Acueducto' para el concepto 'Total de bienes y servicios públicos para la venta' en la columna 'Acueducto [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017a_020c)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132834" xlink:to="lbl132836"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020d_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132886">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017a] FC01-1 - Gastos de servicios públicos - Acueducto' para el concepto 'Total licencias, contribuciones y regalías' en la columna 'Acueducto [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017a_020d)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132884" xlink:to="lbl132886"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020e_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl132916">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017a] FC01-1 - Gastos de servicios públicos - Acueducto' para el concepto 'Total consumo de insumos directos' en la columna 'Acueducto [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017a_020e)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl132914" xlink:to="lbl132916"/>
    <msg:message xlink:type="resource" id="FRM_900017a_020f_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133022">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017a] FC01-1 - Gastos de servicios públicos - Acueducto' para el concepto 'Total gastos' en la columna 'Acueducto [miembro]' debe ser igual a la suma de los conceptos que lo componen. (FRM_900017a_020f)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl133020" xlink:to="lbl133022"/>
    <msg:message xlink:type="resource" id="FRM_900017a_vs_310000_001_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133088">Inconsistencia en datos hallada al validar: El valor reportado en el formulario '[900017a] FC01-1 - Gastos de servicios públicos - Acueducto' para el concepto 'Total gastos' en la columna 'Acueducto [miembro]' debe ser igual a la suma de los gastos y pérdidas del formulario [310000] Estado de resultados integral. (FRM_900017a_vs_310000_001)</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl133086" xlink:to="lbl133088"/>
    <msg:message xlink:type="resource" id="FRM_900017a_021_ERRMsg" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133097">Formulario '[900017a] FC01-1 - Gastos de servicios públicos - Acueducto': El valor reportado para el concepto 'Financieros' en la columna 'Acueducto [miembro]' debe ser mayor o igual al dato informativo 'Intereses devengados a favor de terceros independientes'. (FRM_900017a_021)</msg:message>
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    <msg:message xlink:type="resource" id="MSG_ERR_FRM_900017_100" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl133103">Formulario '[900017] FC01 - Gastos de servicios públicos': Inconsistencia - Se reporta el concepto "{xfi:concept-label(node-name($ConceptoEvaluado),"http://www.xbrl.org/2003/role/link","http://www.xbrl.org/2003/role/label","es")}" para el periodo "{xfi:period($ConceptoEvaluado)/xbrli:endDate/text()}" con  valor negativo: ${$ConceptoEvaluado} . El valor a reportar debe ser mayor o igual a cero. </msg:message>
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