<SEC-DOCUMENT>0001292814-17-001590.txt : 20170619
<SEC-HEADER>0001292814-17-001590.hdr.sgml : 20170619
<ACCEPTANCE-DATETIME>20170619162244
ACCESSION NUMBER:		0001292814-17-001590
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20170630
FILED AS OF DATE:		20170619
DATE AS OF CHANGE:		20170619

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP
		CENTRAL INDEX KEY:			0001170858
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31317
		FILM NUMBER:		17918747

	BUSINESS ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
		BUSINESS PHONE:		011-55-11-3388-8000

	MAIL ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>sbsirt1q17_6k.htm
<DESCRIPTION>FORM 6-K
<TEXT>

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   <TITLE>sbsirt1q17_6k.htm - Generated by SEC Publisher for SEC Filing</TITLE>
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<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Washington, DC 20549 </B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

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<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORM 6-K</B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>REPORT OF FOREIGN ISSUER</B><BR><B>PURSUANT TO RULE 13a-16 OR 15d-16 OF THE</B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>SECURITIES EXCHANGE ACT OF 1934</B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center>

<DIV><FONT color=#000000 size=2 face="Times New Roman"><B>For&nbsp;May, 2017</B></FONT></DIV><FONT color=#000000 size=2 face="Times New Roman"><B>(Commission File No. 1-31317) </B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

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<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Exact name of registrant as specified in its charter) </I></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center></DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Basic Sanitation Company of the State of Sao Paulo - SABESP </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Translation of Registrant's name into English) </I></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

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<BR>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><B>Rua Costa Carvalho, 300 <BR>S&#227;o Paulo, S.P., 05429-900 <BR>Federative Republic of Brazil </B></FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman"><I>(Address of Registrant's principal executive offices) </I></FONT></DIV><BR>

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<BR>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark whether the registrant files or will file <BR>annual reports under cover Form 20-F or Form 40-F. <BR><BR>Form 20-F ___X___ Form 40-F ______</FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark if the registrant is submitting the Form 6-K <BR>in paper as permitted by Regulation S-T Rule 101(b)(1)__.</FONT></DIV>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">Indicate by check mark if the registrant is submitting the Form 6-K <BR>in paper as permitted by Regulation S-T Rule 101(b)(7)__.</FONT></DIV>

<P></P>

<P align=center><FONT size=2 face="'Times New Roman, Times, Serif'">Indicate by check mark whether the registrant by furnishing the <BR>information contained in this Form is also thereby furnishing the <BR>information to the Commission pursuant to Rule 12g3-2(b) under <BR>the Securities Exchange Act of 1934. <BR><BR>Yes ______ No ___X___</FONT></P>

<P></P>

<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">If "Yes" is marked, indicated below the file number assigned to the<BR>registrant in connection with Rule 12g3-2(b):</FONT> </DIV>

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<P style="TEXT-ALIGN: left"><B><FONT size=4 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Table of Contents</FONT></B></P>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 0.12pt" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>C</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>ompan</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>y </FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>I</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>nforma</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>t</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>i</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>o</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>n</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10.08pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Capital Breakdown</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10.08pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>C</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>as</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>h Pr</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ce</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>e</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ds</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2</FONT>&nbsp;</TD></TR>

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   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 0.12pt" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent C</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>ompan</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>y</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>&#8217;</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>s </FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>F</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>i</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>n</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>an</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>c</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>i</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>a</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>l St</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>at</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>em</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>e</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>n</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>ts</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10.08pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>S</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>a</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>eme</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>f F</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>an</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>c</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>a</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>l Po</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>s</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>it</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>on </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>- </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>A</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>sset</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10.08pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>S</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>a</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>eme</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>f F</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>an</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>c</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>a</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>l Po</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>s</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>it</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>on </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>- L</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ab</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>il</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ti</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>e</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>s</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>4</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10.08pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Income Stateme</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>6</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10.08pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>S</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>a</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>eme</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>f Co</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>mp</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>r</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>eh</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>en</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>s</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>v</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>e I</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>nc</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ome</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>7</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10.08pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>S</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>a</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>eme</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>f Ca</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>s</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>h </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>F</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>l</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ws</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>8</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10.08pt" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Stat</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>emen</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>t</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>s o</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>f </FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>C</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>ha</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>ng</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>es </FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>in Eq</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>u</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>i</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>t</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>y</FONT></B>&nbsp;</TD>

   <TD align=left>&nbsp;</TD></TR>

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   <TD align=left>

   <P style="MARGIN-LEFT: 30pt"><FONT size=2 face=Arial,Helvetica,sans-serif>01</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>/</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>0</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>1</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>/</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>20</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>17 </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>o 03</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>/</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>31</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>/</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>2</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>01</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>7</FONT>&nbsp;</P></TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>10</FONT>&nbsp;</TD></TR>

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   <TD align=left>

   <P style="MARGIN-LEFT: 30pt"><FONT size=2 face=Arial,Helvetica,sans-serif>01</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>/</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>0</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>1</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>/</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>2016 to 03/31/2016</FONT>&nbsp;</P></TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>11</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 10.08pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Statement of Value Added</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>12</FONT>&nbsp;</TD></TR>

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   <TD align=left><FONT size=2 face=Arial,Helvetica,sans-serif>C</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ommen</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>s o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>he </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Company&#8217;s Performance</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>13</FONT>&nbsp;</TD></TR>

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   <TD align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Notes to the Inter</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>m </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>F</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>an</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>c</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>a</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>l </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>In</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>f</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>r</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ma</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>20</FONT>&nbsp;</TD></TR>

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   <TD align=left><FONT size=2 face=Arial,Helvetica,sans-serif>C</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ommen</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>s o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>he Co</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>mp</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>an</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>y</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>&#8217;</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>s Pr</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>j</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>e</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>c</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ns</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>76</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Information Deemed as Relevant b</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>y </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>he Com</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>pa</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ny</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>77</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 0.12pt" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>R</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>ep</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>or</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>t</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>s a</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>n</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>d </FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>S</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>ta</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>t</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>em</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>e</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>nt</FONT></B><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>s</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 10.08pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Un</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>q</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>u</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>a</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>l</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>if</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>e</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>d Re</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>p</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>r</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>t</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>s o</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n S</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>pe</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>c</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>ia</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>l Re</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>v</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>e</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>w</FONT>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>79</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Company Information / Capital Breakdown</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>



<TR>

   <TD width="51%"></TD>

   <TD width="48%"></TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#d2d2d2 align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Number of Shares</FONT></B>&nbsp;</TD>

   <TD bgColor=#d2d2d2 align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Current Quarter</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#d2d2d2 align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(Units)</FONT></B>&nbsp;</TD>

   <TD bgColor=#d2d2d2 align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>03/31/2017</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#dcdcdc align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Paid-in Capital</FONT></B>&nbsp;</TD>

   <TD bgColor=#dcdcdc align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Common</FONT></B>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>683,509,869</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Preferred</FONT></B>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#f5f5f5 align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total</FONT></B>&nbsp;</TD>

   <TD bgColor=#f5f5f5 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>683,509,869</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#dcdcdc align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Treasury Shares</FONT></B>&nbsp;</TD>

   <TD bgColor=#dcdcdc align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Common</FONT></B>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Preferred</FONT></B>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#f5f5f5 align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total</FONT></B>&nbsp;</TD>

   <TD bgColor=#f5f5f5 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif></FONT>&nbsp;</P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Company Information / Cash Proceeds</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>



<TR>

   <TD width="13%"></TD>

   <TD width="11%"></TD>

   <TD width="14%"></TD>

   <TD width="13%"></TD>

   <TD width="12%"></TD>

   <TD width="17%"></TD>

   <TD width="17%"></TD></TR>

<TR vAlign=bottom>

   <TD align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Event</FONT></B>&nbsp;</TD>

   <TD align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Approval</FONT></B>&nbsp;</TD>

   <TD align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Proceeds</FONT></B>&nbsp;</TD>

   <TD align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Date of Payment</FONT></B>&nbsp;</TD>

   <TD align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Type of Payment</FONT></B>&nbsp;</TD>

   <TD align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Class of Share</FONT></B>&nbsp;</TD>

   <TD align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Earnings per Share</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp; </TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp; </TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp; </TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(Reais / share)</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.68pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Board of Directors&#8217;</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 2.52pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>03/27/2017</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 1.68pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Interest on Capital</FONT>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD style="TEXT-INDENT: 1.8pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Common</FONT>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1.20480</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.68pt" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>M</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>eet</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>i</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>n</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>g</FONT>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 2 of 80</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>
<!--$$/page=--><A name=page_4></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent Company&#8217;s Financial
Statements / Statement of Financial Position &#8211; Assets</FONT></B></P>
<DIV align=left>
<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>

  <TR>
    <TD width="10%"></TD>
    <TD width="50%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD width="60%" colSpan=2 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(R$
    thousand)</FONT></B>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Code</FONT></B>&nbsp;</TD>
    <TD width="50%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Description</FONT></B>&nbsp;</TD>
    <TD width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Current
    Quarter</FONT></B>&nbsp;</TD>
    <TD width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Previous
    Year</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="50%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>03/31/2017</FONT></B>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>12/31/2016</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Total Assets</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>37,298,458</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>36,745,034</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Current Assets</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3,988,042</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3,823,635</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Cash and Cash Equivalents</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,983,822</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,886,221</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Accounts Receivable</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,788,876</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,760,025</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.03.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Trade Receivables</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,580,821</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,557,472</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.03.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Receivables</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>208,055</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>202,553</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.03.02.01 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Related-Party Balances
      and Transactions</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>208,055</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>202,553</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Inventories</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>64,085</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>58,002</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.06</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Recoverable Taxes</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>14,195</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>42,633</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.06.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Current Recoverable Taxes</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>14,195</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>42,633</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.08</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Current Assets</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>137,064</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>76,754</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.08.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>137,064</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>76,754</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.08.03.01 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Restricted Cash</FONT>
    </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>21,999</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>24,078</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.01.08.03.20 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Other
      Receivables</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>115,065</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>52,676</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Noncurrent Assets</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>33,310,416</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>32,921,399</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Long-Term Assets</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,254,765</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,283,164</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Accounts Receivable</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>161,786</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>153,834</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01.03.01 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Trade
      Receivables</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>161,786</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>153,834</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01.06</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Deferred Taxes</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>175,320</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>186,345</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01.06.01 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Deferred Income Tax and
      Social Contribution</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>175,320</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>186,345</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01.08</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Receivables from Related
    Parties</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>647,891</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>669,156</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01.08.03 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Receivables from
      Controlling Shareholders</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>647,891</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>669,156</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01.09</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Noncurrent Assets</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>269,768</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>273,829</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01.09.04 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Escrow Deposits</FONT>
    </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>65,089</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>77,915</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01.09.05 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>ANA &#8211; Water National
      Agency</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>82,676</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>81,221</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.01.09.20 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Other
      Receivables</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>122,003</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>114,693</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Investments</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>90,904</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>89,064</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.02.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Equity Investments</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>32,966</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>31,096</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.02.01.04 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Other Equity
      Investments</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>32,966</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>31,096</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.02.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Investment Properties</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>57,938</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>57,968</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Property, Plant and
    Equipment</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>284,180</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>302,383</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Intangible Assets</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>31,680,567</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>31,246,788</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.04.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Intangible Assets</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>31,680,567</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>31,246,788</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.04.01.01 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Concession
      Contracts</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>8,940,391</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>8,864,607</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.04.01.02 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Program
      Contracts</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>7,438,613</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>7,399,237</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.04.01.03 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Service
      Contracts</FONT> </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>14,854,473</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>14,552,707</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>1.02.04.01.04 </FONT></TD>
    <TD width="50%" align=left><FONT size=2 face=Arial>Software License</FONT>
    </TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>447,090</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>430,237</FONT>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN: 0px">&nbsp;</P>
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 3 of 80</FONT></P>
<HR align=center SIZE=2 width="100%" noShade>

<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV><A name=page_5></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO
Version : 1</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent Company&#8217;s Financial
Statements / Statement of Financial Position &#8211; Liabilities</FONT></B></P>
<DIV align=left>&nbsp;</DIV>
<DIV align=left>
<DIV align=left>
<TABLE style="WIDTH: 100%" border=0 cellSpacing=0 cellPadding=0>

  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="LINE-HEIGHT: 9.2pt; MARGIN: 0in 0in 0pt 2pt"><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Code</FONT></B></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="LINE-HEIGHT: 9.2pt; MARGIN: 0in 0in 0pt 2.2pt"><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Description</FONT></B></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 9.2pt; MARGIN: 0in 20.65pt 0pt 0in" align=right><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Current Quarter</FONT></B></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 9.2pt; MARGIN: 0in 1.85pt 0pt 0in" align=right><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Previous Year</FONT></B></P></TD></TR>
  <TR>
    <TD style="BORDER-BOTTOM: black 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="LINE-HEIGHT: 10.15pt; MARGIN: 0in 0in 0pt 2pt"><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif></FONT></B>&nbsp;</P></TD>
    <TD style="BORDER-BOTTOM: black 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P></TD>
    <TD style="BORDER-BOTTOM: black 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 10.15pt; MARGIN: 0in 20.65pt 0pt 0in" align=right><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>03/31/2017</FONT></B></P></TD>
    <TD style="BORDER-BOTTOM: black 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 10.15pt; MARGIN: 0in 1.9pt 0pt 0in" align=right><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>12/31/2016</FONT></B></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 2.05pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 2.05pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Total Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 2.05pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>37,298,458</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 2.05pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>36,745,034</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Current Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>4,369,417</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>4,302,508</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Labor and Pension Plan
      Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>454,654</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>458,299</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.01.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Social Security Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>24,925</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>43,257</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.01.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Labor Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>429,729</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>415,042</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Trade Payable</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>201,694</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>311,960</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.02.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Domestic Suppliers</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>201,694</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>311,960</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.03</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Tax Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>168,754</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>168,757</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.03.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Federal Tax Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>157,046</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>159,176</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.03.01.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Income Tax and Social Contribution
      Paid</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>32,547</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>0</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.03.01.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>PIS-PASEP and COFINS (taxes on revenue)
      Payable</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>68,866</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>49,132</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.03.01.03</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>INSS (social security contribution)
      Payable</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>35,061</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>35,376</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.03.01.20</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Other Federal Taxes</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>20,572</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>74,668</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.03.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>State Tax Liabilities </FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>3,346</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>0</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.03.03</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Municipal Tax Liabilities </FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>8,362</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>9,581</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.04</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Borrowings and Financing</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,444,967</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,246,567</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.04.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Borrowings and Financing</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>586,499</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>635,701</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.04.01.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>In Local Currency</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>219,680</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>269,042</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.04.01.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>In Foreign Currency</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>366,819</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>366,659</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.04.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Debentures</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>843,985</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>595,952</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.04.03</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Financing through Finance
    Lease</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>14,483</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>14,914</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Other Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,386,385</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,386,591</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Payables to Related Parties</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,306</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,853</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05.01.03</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Payables to Controlling
      Shareholders</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,306</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,853</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Other</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,385,079</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,384,738</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05.02.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Dividends and Interest on Capital
      Payable</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>700,034</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>700,034</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05.02.04</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Services Payable</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>437,215</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>460,054</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05.02.05</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Refundable Amounts</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>13,331</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>12,240</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05.02.06</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Program Contract
Commitments</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>110,098</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>109,042</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05.02.07</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Public-Private Partnership -
      PPP</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>32,533</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>31,898</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05.02.09</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Indemnities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>10,262</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>9,379</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.05.02.20</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Other Payables</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>81,606</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>62,091</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.06</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>712,963</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>730,334</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.06.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Tax, Social Security, Labor and Civil
      Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>177,593</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>180,165</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.06.01.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Tax Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>32,698</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>27,677</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.06.01.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Social Security and Labor
      Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>45,324</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>47,873</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.06.01.04</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Civil Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>99,571</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>104,615</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.06.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Other Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>535,370</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>550,169</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.06.02.03</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Provisions for Environmental Liabilities
      and Decommissioning</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>10,815</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>10,691</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.06.02.04</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Provisions for Customers</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>453,925</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>462,965</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.01.06.02.05</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Provisions for Suppliers</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>70,630</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>76,513</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Noncurrent Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>16,835,468</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>17,023,315</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Borrowings and Financing</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>10,296,502</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>10,717,576</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.01.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Borrowings and Financing </FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>7,330,629</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>7,244,771</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.01.01.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>In Local Currency</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2,121,180</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>1,951,067</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="LINE-HEIGHT: 9.35pt; MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.01.01.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="LINE-HEIGHT: 9.35pt; MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>In Foreign
      Currency</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 9.35pt; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>5,209,449</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 9.35pt; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>5,293,704</FONT></P></TD></TR></TABLE></DIV>
<P></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=Georgia></FONT>&nbsp;</P>
<P></P></DIV>
<P style="MARGIN: 0px">&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 4 of 80</FONT></P>
<HR align=center SIZE=2 width="100%" noShade>

<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV><A name=page_6></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO
Version : 1</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent Company&#8217;s Financial
Statements / Statement of Financial Position &#8211; Liabilities</FONT></B></P>
<DIV align=left>
<DIV align=left>
<TABLE style="WIDTH: 100%" border=0 cellSpacing=0 cellPadding=0>

  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="LINE-HEIGHT: 9.2pt; MARGIN: 0in 0in 0pt 2pt"><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Code</FONT></B></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="LINE-HEIGHT: 9.2pt; MARGIN: 0in 0in 0pt 2.2pt"><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Description</FONT></B></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 9.2pt; MARGIN: 0in 20.65pt 0pt 0in" align=right><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Current Quarter</FONT></B></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 9.2pt; MARGIN: 0in 1.85pt 0pt 0in" align=right><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Previous Year</FONT></B></P></TD></TR>
  <TR>
    <TD style="BORDER-BOTTOM: black 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="LINE-HEIGHT: 10.15pt; MARGIN: 0in 0in 0pt 2pt"><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif></FONT></B>&nbsp;</P></TD>
    <TD style="BORDER-BOTTOM: black 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P></TD>
    <TD style="BORDER-BOTTOM: black 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 10.15pt; MARGIN: 0in 20.65pt 0pt 0in" align=right><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>31/03/2017</FONT></B></P></TD>
    <TD style="BORDER-BOTTOM: black 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 10.15pt; MARGIN: 0in 1.9pt 0pt 0in" align=right><B><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>31/12/2016</FONT></B></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 2.05pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.01.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 2.05pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Debentures</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 2.05pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2,426,175</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 2.05pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2,935,203</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.01.03</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Financing through Finance
    Lease</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>539,698</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>537,602</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Other Payables</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>6,066,120</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>5,862,998</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.02.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Other</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>6,066,120</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>5,862,998</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.02.02.04</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Pension Plan Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>3,288,029</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>3,265,250</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.02.02.05</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Program Contract
Commitments</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>70,573</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>69,051</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.02.02.06</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Public-Private Partnership -
      PPP</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2,394,656</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2,217,520</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.02.02.07</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Indemnities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>13,163</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>11,247</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.02.02.08</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Labor Liabilities</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>29,847</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>29,625</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.02.02.09</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Deferred COFINS / PASEP </FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>137,771</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>138,071</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.02.02.20</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Other Payables</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>132,081</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>132,234</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.04</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>472,846</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>442,741</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.04.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Tax, Pension Plan, Labor and Civil
      Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>293,925</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>287,590</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.04.01.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Tax Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>39,835</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>39,234</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.04.01.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Pension Plan and Labor
      Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>240,216</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>234,338</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.04.01.04</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Civil Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>13,874</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>14,018</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.04.02</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Other Provisions</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>178,921</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>155,151</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.04.02.03</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Provisions for Environmental Liabilities
      and Decommissioning </FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>149,142</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>138,431</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.04.02.04</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Provisions for Customers</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>12,363</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>12,074</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.02.04.02.05</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Provisions for Suppliers</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>17,416</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>4,646</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.03</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Equity</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>16,093,573</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>15,419,211</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.03.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Paid-Up Capital </FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>10,000,000</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>10,000,000</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.03.04</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Profit Reserve</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>6,244,859</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>6,244,859</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.03.04.01</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Legal Reserve</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>932,310</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>932,310</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.03.04.08</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Additional Dividend
Proposed</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>62,719</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>62,719</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.03.04.10</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Reserve for Investments</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>5,249,830</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>5,249,830</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.03.05</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Retained Earnings/Accumulated
      Losses</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>674,362</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; MARGIN: 1.75pt 1.85pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>0</FONT></P></TD></TR>
  <TR>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="10%">
      <P style="LINE-HEIGHT: 9.35pt; MARGIN: 1.75pt 0in 0pt 2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>2.03.06</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="50%">
      <P style="LINE-HEIGHT: 9.35pt; MARGIN: 1.75pt 0in 0pt 2.2pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>Other
      Comprehensive Income</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 9.35pt; MARGIN: 1.75pt 20.65pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>-825,648</FONT></P></TD>
    <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; PADDING-TOP: 0in" vAlign=top width="20%">
      <P style="TEXT-ALIGN: right; LINE-HEIGHT: 9.35pt; MARGIN: 1.75pt 1.9pt 0pt 0in" align=right><FONT style="FONT-SIZE: 9pt" lang=EN-US face=arial,sans-serif>-825,648</FONT></P></TD></TR></TABLE></DIV>
<P></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=Georgia></FONT>&nbsp;</P>
<P></P></DIV>
<P style="MARGIN: 0px">&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 5 of 80</FONT></P>
<HR align=center SIZE=2 width="100%" noShade>

<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV><!--$$/page=--><A name=page_7></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO
Version : 1</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent Company&#8217;s Financial
Statements / Income Statements</FONT></B></P>
<DIV align=left>
<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>

  <TR>
    <TD width="10%"></TD>
    <TD width="50%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD width="60%" colSpan=2 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(R$
    thousand)</FONT></B>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Code</FONT></B>&nbsp;</TD>
    <TD style="TEXT-INDENT: 0pt" width="50%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Description</FONT></B>&nbsp;</TD>
    <TD width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>YTD Current
    Year</FONT></B>&nbsp;</TD>
    <TD width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>YTD Previous
    Year</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="50%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>01/01/2017 to
      03/31/2017</FONT></B>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>01/01/2016 to
      03/31/2016</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Revenue from Sales and/or
    Services</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3,558,825</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3,027,842</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Cost of Sales and/or
    Services</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-2,061,416</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-1,941,276</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.02.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Cost of Sales and/or
    Services</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-1,354,187</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-1,328,890</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.02.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Construction Cost</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-707,229</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-612,386</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Gross Profit</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,497,409</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,086,566</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Operating Income/Expenses</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-465,380</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-457,903</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Selling Expenses</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-238,680</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-205,278</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>General and Administrative
    Expenses</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-239,134</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-260,194</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Operating Income</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>8,697</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>7,629</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04.04.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Operating Income</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>11,568</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>10,144</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04.04.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>COFINS and PASEP</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-2,871</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-2,515</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04.05</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Operating Expenses</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,867</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-2,147</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04.05.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Loss on Write-off of Property, Plant and
      Equipment Items</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,066</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>931</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04.05.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Surplus Cost of Electricity
    Sold</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-2,955</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04.05.20</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-199</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-123</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.04.06</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Equity Results</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,870</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,087</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.05</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Income before Financial Result and
      Taxes</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,032,029</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>628,663</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.06</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Financial Result</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3,798</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>340,160</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.06.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Financial Income</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>80,898</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>140,236</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.06.01.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Financial Income</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>84,551</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>146,752</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.06.01.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Exchange Gains</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>279</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>39</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.06.01.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>COFINS and PASEP</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-3,932</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-6,555</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.06.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Financial Expenses</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-77,100</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>199,924</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.06.02.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Financial Expenses</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-166,488</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-283,356</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.06.02.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Exchange Adjustments On
    Liabilities</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>89,388</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>483,280</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.07</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Earnings Before Income Tax</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,035,827</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>968,823</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.08</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Income Tax and Social
    Contribution</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-361,465</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-340,034</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.08.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Current</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-350,440</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-338,989</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.08.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Deferred</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-11,025</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-1,045</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.09</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Net Result from Continued
      Operations</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.11</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Profit/Loss for the Period</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.99</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Earnings per Share - (Reais /
      Share)</FONT>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.99.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Basic Earnings per Share</FONT>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.99.01.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Common Share</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.98662</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.91994</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.99.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Diluted Earnings per Share</FONT>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>3.99.02.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Common Share</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.98662</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.91994</FONT>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN: 0px">&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 6 of 80</FONT></P>
<HR align=center SIZE=2 width="100%" noShade>

<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV><!--$$/page=--><A name=page_8></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent Company&#8217;s Financial
Statements / Statement of Comprehensive Income</FONT></B></P>
<DIV align=left>
<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>

  <TR>
    <TD width="7%"></TD>
    <TD width="41%"></TD>
    <TD width="30%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD colSpan=2 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(R$
    thousand)</FONT></B>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Code</FONT></B>&nbsp;</TD>
    <TD style="TEXT-INDENT: 12.48pt" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Description</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>YTD Current
    Year</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>YTD Previous
    Year</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>01/01/2017 to
      03/31/2017</FONT></B>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>01/01/2016 to
      03/31/2016</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=2 face=Arial,Helvetica,sans-serif>4.01</FONT>&nbsp;</TD>
    <TD align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Net Income for
      the Period</FONT>&nbsp;</TD>
    <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD>
    <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=2 face=Arial,Helvetica,sans-serif>4.3</FONT>&nbsp;</TD>
    <TD align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Comprehensive
      Income for the Period</FONT>&nbsp;</TD>
    <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD>
    <TD align=right><FONT size=2 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN: 0px">&nbsp;</P>
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 7 of 80</FONT></P>
<HR align=center SIZE=2 width="100%" noShade>

<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV><!--$$/page=--><A name=page_9></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent Company&#8217;s Financial
Statements / Statement of Cash Flows &#8211; Indirect Method</FONT></B></P>
<DIV align=left>
<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>

  <TR>
    <TD width="10%"></TD>
    <TD width="50%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD width="60%" colSpan=2 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(R$
    thousand)</FONT></B>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Code</FONT></B>&nbsp;</TD>
    <TD style="TEXT-INDENT: 0pt" width="50%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Description</FONT></B>&nbsp;</TD>
    <TD width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>YRD Current
    Year</FONT></B>&nbsp;</TD>
    <TD width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>YTD Previous
    Year</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="50%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>01/01/2017 to
      03/31/2017</FONT></B>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>01/01/2016 to
      03/31/2016</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Net Cash from Operating
    Activities</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>763,612</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>732,647</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Cash from Operations</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,636,617</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,212,445</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Profit (Loss) before Income Tax and Social
      Contribution</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,035,827</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>968,823</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Provision and Inflation Adjustments on
      Provisions</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>62,657</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>122,301</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Finance Charges from
    Customers</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-60,716</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-67,055</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.05</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Residual Value of Property, Plant and
      Equipment,</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>11,314</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>339</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Intangible Assets and Investment
      Properties Written-off</FONT>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.06</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Depreciation and
    Amortization</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>331,948</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>284,656</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.07</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Interest on Borrowings and Financing
      Payable</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>90,640</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>136,821</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.08</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Monetary and Exchange Change on Borrowings
      and</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-67,648</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-430,351</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Financing</FONT>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.09</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Interest and Monetary Changes on
      Liabilities</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,950</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>9,967</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.10</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Interest and Monetary Changes on
      Assets</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-10,569</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-50,977</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.11</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Allowance for Doubtful
    Accounts</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>86,136</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>56,078</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.12</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Provision for Consent Decree
    (TAC)</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,314</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,073</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.13</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Equity Results</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-1,870</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-2,087</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.14</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Provision for Sabesprev
    Mais</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,277</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.15</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Adjustments</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-12,295</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-6,900</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.16</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Transfer of Funds to S&#227;o Paulo Municipal
      Government</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>104,360</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>97,402</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.17</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Construction Margin over Intangible Assets
      Resulting from</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-15,699</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-12,894</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Concession Contracts</FONT>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.01.18</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Pension Plan Liabilities</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>77,268</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>102,972</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Changes in Assets and
    Liabilities</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-387,509</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-205,275</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Trade Receivables</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-49,660</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-90,341</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Related-Party Balances and
      Transactions</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>16,050</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>17,534</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Inventories</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-6,047</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>7,242</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Recoverable Taxes</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>28,438</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>61,897</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.05</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Receivables</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-71,154</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-32,345</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.06</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Escrow Deposits</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>16,047</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>9,422</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.08</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Contractors and Suppliers</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-29,084</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-5,380</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.09</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Payroll, Provisions and Social
      Contribution</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-5,959</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>19,538</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.10</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Pension Plan Liabilities</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-54,489</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-42,827</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.11</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Taxes and Contributions
    Payable</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-78,771</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-85,300</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.12</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Services Payable</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-127,199</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-1,705</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.13</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Liabilities</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>24,542</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-12,079</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.14</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Provisions</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-49,923</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-52,287</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.02.15</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Deferred COFINS/PASEP</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-300</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,356</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-485,496</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-274,523</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.03.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Interest Paid</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-213,824</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-228,369</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.01.03.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Income Tax and Social Contribution
      Paid</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-271,672</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-46,154</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Net Cash from Investing
    Activities</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-529,408</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-411,287</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.02.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Acquisition of Intangible
    Assets</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-520,886</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-400,978</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.02.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Acquisition of Property, Plant and
      Equipment</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-10,601</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-12,906</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.02.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Restricted Cash</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,079</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,597</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Net Cash from Financing
    Activities</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-136,603</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-528,698</FONT>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN: 0px">&nbsp;</P>
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 8 of 80</FONT></P>
<HR align=center SIZE=2 width="100%" noShade>

<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV><!--$$/page=--><A name=page_10></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent Company&#8217;s Financial
Statements / Statement of Cash Flows &#8211; Indirect Method</FONT></B></P>
<DIV align=left>
<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>

  <TR>
    <TD width="10%"></TD>
    <TD width="50%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD width="60%" colSpan=2 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(R$
    thousand)</FONT></B>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Code</FONT></B>&nbsp;</TD>
    <TD style="TEXT-INDENT: 0pt" width="50%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Description</FONT></B>&nbsp;</TD>
    <TD width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>YRD Current
    Year</FONT></B>&nbsp;</TD>
    <TD width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>YTD Previous
    Year</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="50%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>01/01/2017 to
      03/31/2017</FONT></B>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>01/01/2016 to
      03/31/2016</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.03.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Funding</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>275,208</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>174,708</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.03.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Amortization</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-403,698</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-662,193</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.03.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Public-Private Partnership -
    PPP</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-7,741</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-8,111</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.03.05</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Program Contract
    Commitments</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-372</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-33,102</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.05</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Increase (Decrease) in Cash and Cash
      Equivalents</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>97,601</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-207,338</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.05.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Opening Cash and Cash
    Equivalents</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,886,221</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,639,214</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>6.05.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Closing Cash and Cash
    Equivalents</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,983,822</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,431,876</FONT>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN: 0px">&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 9 of 80</FONT></P>
<HR align=center SIZE=2 width="100%" noShade>

<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV><!--$$/page=--><A name=page_11></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>
<DIV align=left>
<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>

  <TR>
    <TD width="4%"></TD>
    <TD width="22%"></TD>
    <TD width="16%"></TD>
    <TD width="13%"></TD>
    <TD width="10%"></TD>
    <TD width="12%"></TD>
    <TD width="13%"></TD>
    <TD width="7%"></TD></TR>
  <TR vAlign=bottom>
    <TD colSpan=6 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent Company&#8217;s Financial
      Statements / Statement of Changes in Equity / 01/01/2017 to
      03/31/2017</FONT></B>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR>
    <TD colSpan=8>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD colSpan=2 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(R$
    thousand)</FONT></B>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Code</FONT></B>&nbsp;</TD>
    <TD style="TEXT-INDENT: 0pt" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Description</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Paid-up</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Capital
    Reserves,</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Profit
    Reserves</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Retained Earnings
      /</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Other
      Comprehensive</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total
    Equity</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Capital</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Options Granted
      and</FONT></B>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Accumulated
    Losses</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Income</FONT></B>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Treasury
    Shares</FONT></B>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>5.01</FONT>&nbsp;</TD>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Opening
      Balances</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>10,000,000</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>6,244,859</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-825,648</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>15,419,211</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>5.03</FONT>&nbsp;</TD>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Restated
      Opening Balances</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>10,000,000</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>6,244,859</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-825,648</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>15,419,211</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>5.05</FONT>&nbsp;</TD>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Total
      Comprehensive Income</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>5.05.01</FONT>&nbsp;</TD>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Net Income for
      the Period</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>5.07</FONT>&nbsp;</TD>
    <TD style="TEXT-INDENT: 0pt" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Closing Balances</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>10,000,000</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>6,244,859</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-825,648</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>16,093,573</FONT>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN: 0px">&nbsp;</P>
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 10 of 80</FONT></P>
<HR align=center SIZE=2 width="100%" noShade>

<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV><!--$$/page=--><A name=page_12></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>
<DIV align=left>
<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>

  <TR>
    <TD width="4%"></TD>
    <TD width="22%"></TD>
    <TD width="16%"></TD>
    <TD width="13%"></TD>
    <TD width="10%"></TD>
    <TD width="12%"></TD>
    <TD width="13%"></TD>
    <TD width="7%"></TD></TR>
  <TR vAlign=bottom>
    <TD colSpan=6 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent Company&#8217;s Financial
      Statements / Statement of Changes in Equity / 01/01/2016 to
      03/31/2016</FONT></B>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR>
    <TD colSpan=8>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD colSpan=2 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(R$
    thousand)</FONT></B>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Code</FONT></B>&nbsp;</TD>
    <TD style="TEXT-INDENT: 0pt" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Description</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Paid-up</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Capital
    Reserves,</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Profit
    Reserves</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Retained Earnings
      /</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Other
      Comprehensive</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total
    Equity</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Capital</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Options Granted
      and</FONT></B>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Accumulated
    Losses</FONT></B>&nbsp;</TD>
    <TD align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Income</FONT></B>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Treasury
    Shares</FONT></B>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>5.01</FONT>&nbsp;</TD>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Opening
      Balances</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>10,000,000</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>4,069,988</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-353,382</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>13,716,606</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>5.03</FONT>&nbsp;</TD>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Restated
      Opening Balances</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>10,000,000</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>4,069,988</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-353,382</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>13,716,606</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>5.05</FONT>&nbsp;</TD>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Total
      Comprehensive Income</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>5.05.01</FONT>&nbsp;</TD>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Net Income for
      the Period</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left><FONT size=1 face=Arial,Helvetica,sans-serif>5.07</FONT>&nbsp;</TD>
    <TD style="TEXT-INDENT: 0pt" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Closing Balances</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>10,000,000</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>4,069,988</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-353,382</FONT>&nbsp;</TD>
    <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>14,345,395</FONT>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN: 0px">&nbsp;</P>
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 11 of 80</FONT></P>
<HR align=center SIZE=2 width="100%" noShade>

<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV><!--$$/page=--><A name=page_13></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>
<DIV align=left>
<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>

  <TR>
    <TD width="10%"></TD>
    <TD width="50%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD width="80%" colSpan=3 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Parent Company&#8217;s Financial
      Statements / Statement of Value Added</FONT></B>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR>
    <TD width="100%" colSpan=4>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="60%" colSpan=2 align=left><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(R$
    thousand)</FONT></B>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Code</FONT></B>&nbsp;</TD>
    <TD style="TEXT-INDENT: 0pt" width="50%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Description</FONT></B>&nbsp;</TD>
    <TD width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>YTD Current
    Year</FONT></B>&nbsp;</TD>
    <TD width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>YTD Previous
    Year</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="50%" align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>01/01/2017 to
      03/31/2017</FONT></B>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>01/01/2016 to
      03/31/2016</FONT></B>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Revenue</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3,677,651</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3,149,974</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.01.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Operating Revenue</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3,029,291</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,570,628</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.01.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other Revenue</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>11,568</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>10,144</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.01.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Revenue from Construction</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>722,928</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>625,280</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.01.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Allowance for/Reversal of Doubtful
      Accounts</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-86,136</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-56,078</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Inputs Acquired from Third
    Parties</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-1,257,582</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-1,266,547</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.02.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Costs of Sales and
Services</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-1,055,933</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-1,059,023</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.02.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Materials, Electricity, Outside Services
      and Others</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-203,516</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-205,377</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.02.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Other</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,867</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-2,147</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Gross Value Added</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,420,069</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,883,427</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Retentions</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-331,948</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-284,656</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.04.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Depreciation, Amortization and
      Depletion</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-331,948</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-284,656</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.05</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Net Value Added Produced</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,088,121</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,598,771</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.06</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Wealth Received in
Transfer</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>86,700</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>148,878</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.06.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Equity Results</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,870</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,087</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.06.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Finance Income</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>84,830</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>146,791</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.07</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Total Value Added to
    Distribute</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,174,821</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,747,649</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Value Added Distribution</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2,174,821</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1,747,649</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Personnel</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>541,307</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>534,056</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.01.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Salaries and Wages</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>363,315</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>335,347</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.01.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Benefits</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>146,150</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>168,305</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.01.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Government Severance Indemnity Fund for
      Employees</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>31,842</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>30,404</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>(FGTS)</FONT>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD>
    <TD width="20%" align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Taxes and Contributions</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>698,920</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>638,401</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.02.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Federal</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>666,858</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>610,576</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.02.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Sate</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>21,586</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>19,410</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.02.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Municipal</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>10,476</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>8,415</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.03</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Value Distributed to Providers of
      Capital</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>260,232</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-53,597</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.03.01</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Interest</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>243,323</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>-76,207</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.03.02</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Rental</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>16,909</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>22,610</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.04</FONT>&nbsp;</TD>
    <TD width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Value Distributed to
    Shareholders</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD width="10%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>7.08.04.03</FONT>&nbsp;</TD>
    <TD style="TEXT-INDENT: 0pt" width="50%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Retained Earnings / Accumulated Loss for
      the Period</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>674,362</FONT>&nbsp;</TD>
    <TD width="20%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>628,789</FONT>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN: 0px">&nbsp;</P>
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 12 of 80</FONT></P>
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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>
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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Comments on the Company&#8217;s Performance</FONT></B></P>

<TABLE cellSpacing=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1.</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Financial highlights</FONT></B> </TD></TR></TABLE>

<DIV align=left>

<TABLE style="WIDTH: 100%" cellSpacing=0 border=0>



<TR>

   <TD width="2%">&nbsp;</TD>

   <TD width="58%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD></TR>

<TR vAlign=bottom>

   <TD width="2%" align=left>&nbsp;</TD>

   <TD width="58%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=right><B><I><FONT size=1 face=Arial-BoldItalicMT,Arial,Helvetica,sans-serif>R$ million</FONT></I></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 width="2%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="58%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16&nbsp;</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><STRONG><FONT color=#ffffff size=1 face=Arial>Chg. (R$)</FONT></STRONG>&nbsp;</TD>

   <TD style="TEXT-INDENT: 14.76pt" bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="2%" align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Gross operating revenue</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3,029.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>2,570.6</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>458.7</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>17.8</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="2%" align=left>&nbsp;</TD>

   <TD width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Construction revenue</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>722.9</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>625.3</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>97.6</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>15.6</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="2%" align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>COFINS and PASEP taxes</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(193.4)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(168.1)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(25.3)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>15.1</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="2%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(=)</FONT>&nbsp;</TD>

   <TD width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Net operating revenue</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3,558.8</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3,027.8</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>531.0</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>17.5</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="2%" align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Costs and expenses</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(1,832.0)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(1,794.4)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(37.6)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>2.1</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="2%" align=left>&nbsp;</TD>

   <TD width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Construction costs</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(707.2)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(612.4)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(94.8)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>15.5</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="2%" align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Equity result</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1.8</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>2.1</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(0.3)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(14.3)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="2%" align=left>&nbsp;</TD>

   <TD width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Other operating revenue (expenses), net</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>10.6</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>5.5</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>5.1</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>92.7</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="2%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(=)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Earnings before financial result, income tax and social contribution</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,032.0</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>628.6</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>403.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>64.2</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="2%" align=left>&nbsp;</TD>

   <TD width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Financial result</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3.8</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>340.2</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(336.4)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(98.9)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="2%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(=)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Earnings before income tax and social contribution</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,035.8</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>968.8</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>67.0</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>6.9</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="2%" align=left>&nbsp;</TD>

   <TD width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Income tax and social contribution</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(361.4)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(340.0)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(21.4)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>6.3</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="2%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(=)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Net income</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>674.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>628.8</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>45.6</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>7.3</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="2%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="58%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Earnings per share* (R$)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0.99</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0.92</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" colSpan=2 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>* Total shares = 683,509,869</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<DIV align=left>

<TABLE style="WIDTH: 100%" cellSpacing=0 border=0>



<TR>

   <TD width="3%">&nbsp;</TD>

   <TD width="57%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" colSpan=2 align=left><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Adjusted EBITDA Reconciliation (Non-accounting measures)</FONT></B>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="3%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="57%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><I><FONT size=1 face=Arial-BoldItalicMT,Arial,Helvetica,sans-serif>R$ million</FONT></I></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 width="3%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 width="57%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Chg. (R$)</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 14.76pt" bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="3%" align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 width="57%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Net income</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>674.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>628.8</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>45.6</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>7.3</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="3%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="57%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Income tax and social contribution</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>361.4</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>340.0</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>21.4</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>6.3</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="3%" align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 width="57%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Financial result</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(3.8)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(340.2)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>336.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(98.9)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="3%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="57%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Other operating revenues (expenses), net</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(10.6)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(5.5)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(5.1)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>92.7</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.679pt" bgColor=#eeece1 width="3%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(=)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="57%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Adjusted EBIT*</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,021.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>623.1</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>398.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>63.9</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="3%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="57%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Depreciation and amortization</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>332.0</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>284.7</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>47.3</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>16.6</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.679pt" bgColor=#eeece1 width="3%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(=)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="57%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Adjusted EBITDA **</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,353.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>907.8</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>445.6</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>49.1</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="3%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="57%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(%) Adjusted EBITDA margin</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>38.0</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>30.0</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.919pt" width="100%" colSpan=6 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>* Adjusted EBIT is net income before: (i) other operating revenues/expenses, net; (ii) financial result; and (iii) income tax and social contribution.</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.919pt" width="100%" colSpan=6 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(**) Adjusted EBITDA is net income before: (i) depreciation and amortization expenses; (ii) income tax and social contribution; (iii) financial result; and (iv)</FONT>&nbsp;<FONT size=1 face=Arial>other operating revenues/expenses, net.</FONT></TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="60%" colSpan=2 align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>In 1Q17, net operating revenue, including construction revenue, reached R$ 3,558.8 million; a 17.5% increase compared to the same period in 2016.</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>Costs and expenses, including construction costs, totaled R$ 2,539.2 million, 5.5% higher than in 1Q16. </FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>Adjusted EBIT, in the amount of R$ 1,021.4 million, grew 63.9% from R$ 623.1 million recorded in 1Q16. </FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>Adjusted EBITDA, in the amount of R$ 1,353.4 million, increased 49.1% from R$ 907.8 million recorded in 1Q16. </FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>The adjusted EBITDA margin was 38.0% in 1Q17 against 30.0% in 1Q16. Excluding construction revenues and construction costs, the adjusted EBITDA margin was 47.2% in 1Q17 (37.2% in 1Q16).</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>In 1Q17 the Company recorded a net income of R$ 674.4 million, in comparison to a net income of R$ 628.8 million in 1T16.</FONT></P>

<P style="TEXT-ALIGN: justify"><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2. Gross operating revenue</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>Gross operating revenue from sanitation services, not including construction revenue, totaled R$ 3,029.3 million, an increase of R$ 458.7 million or 17.8%, when compared to the R$ 2,570.6 million recorded in 1Q16.</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>The main factors that led to this variation were:</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Tariff increase of 8.4% since May 2016;</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 13 of 80</FONT></P>

<HR align=center SIZE=2 width="100%" noShade>



<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>
<!--$$/page=--><A name=page_15></A><BR>
<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Comments on the Company&#8217;s
Performance</FONT></B></P>
<P align=justify><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;
</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Increase of 6.0% in the
Company&#8217;s total billed volume (6.1% in water and 5.9% in sewage); and</FONT></P>
<P align=justify><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;
</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Bonus granted in 1Q16
amounting to R$ 153.8 million, within the Water Consumption Reduction Incentive
Program ended in April 2016.</FONT></P>
<P align=justify><FONT size=2 face=Arial,Helvetica,sans-serif>The increase
resulting from the above mentioned factors was partially offset by the
suspension of the Contingency Tariff in April 2016, in the amount of R$ 160.6
million in 1Q16.</FONT></P>
<P style="TEXT-ALIGN: justify"><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>3. Construction
revenue</FONT></B></P>
<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>Construction revenue increased R$ 97.6 million
or 15.6%, when compared to 1Q16. The variation was mainly due to higher
investments in the municipalities served by the Company.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 14 of 80</FONT></P>
<HR align=center SIZE=2 width="100%" noShade>

<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>
<A name="page_16"></A><BR>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Comments on the Company&#8217;s Performance</FONT></B></P>

<P style="TEXT-ALIGN: left"><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>4. Billed volume</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>The following tables show the water and sewage billed volume, on quarter-on-quarter basis, per customer category and region.</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 100%" cellSpacing=0 border=0>



<TR>

   <TD width="19%">&nbsp;</TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD></TR>

<TR vAlign=bottom>

   <TD width="100%" colSpan=10 align=center><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>WATER AND SEWAGE BILLED VOLUME </FONT></B><B><SUP><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(1) </FONT></SUP></B><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>PER CUSTOMER CATEGORY - million m</FONT></B><B><SUP><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>3</FONT></SUP></B></TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 width="19%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Water</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Sewage</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="18%" colSpan=2 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Water + Sewage</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 width="19%" align=left><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Category</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="19%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Residential</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>398.9</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>380.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>4.9</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>338.1</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>320.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>5.6</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>737.0</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>700.7</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>5.2</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="19%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Commercial</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>41.5</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>40.4</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>2.7</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>39.5</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>38.2</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3.4</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>81.0</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>78.6</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3.1</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="19%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Industrial</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>7.8</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>7.7</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>9.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>9.5</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(2.1)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>17.1</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>17.2</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(0.6)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="19%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Public</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>9.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>9.5</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>4.2</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>8.7</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>8.4</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3.6</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>18.6</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>17.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3.9</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="19%" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total retail</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>458.1</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>438.0</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>4.6</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>395.6</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>376.4</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5.1</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>853.7</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>814.4</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>4.8</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="19%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Wholesale </FONT><SUP><FONT size=1 face=Arial,Helvetica,sans-serif>(3)</FONT></SUP>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>61.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>52.0</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>19.0</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>9.0</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>5.7</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>57.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>70.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>57.7</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>22.9</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="19%" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>520.0</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>490.0</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6.1</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>404.6</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>382.1</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5.9</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>924.6</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>872.1</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6.0</FONT></B>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="19%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD>

   <TD width="9%"></TD></TR>

<TR vAlign=bottom>

   <TD width="100%" colSpan=10 align=center><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>WATER AND SEWAGE BILLED VOLUME </FONT></B><B><SUP><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(1) </FONT></SUP></B><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>PER REGION - million m</FONT></B><B><SUP><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>3</FONT></SUP></B></TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 width="19%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="18%" colSpan=2 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Water</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="18%" colSpan=2 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Sewage</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="18%" colSpan=2 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Water + Sewage</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 width="19%" align=left><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Region</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="9%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="19%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Metropolitan</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>292.9</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>279.0</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>5.0</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>254.0</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>241.5</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>5.2</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>546.9</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>520.5</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>5.1</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="19%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Regional </FONT><SUP><FONT size=1 face=Arial,Helvetica,sans-serif>(2)</FONT></SUP>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>165.2</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>159.0</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>141.6</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>134.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>5.0</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>306.8</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>293.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>4.4</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="19%" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total retail</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>458.1</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>438.0</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>4.6</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>395.6</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>376.4</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5.1</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>853.7</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>814.4</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>4.8</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="19%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Wholesale </FONT><SUP><FONT size=1 face=Arial,Helvetica,sans-serif>(3)</FONT></SUP>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>61.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>52.0</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>19.0</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>9.0</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>5.7</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>57.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>70.9</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>57.7</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>22.9</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="19%" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>520.0</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>490.0</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6.1</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>404.6</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>382.1</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5.9</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>924.6</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>872.1</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="9%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6.0</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="100%" colSpan=10>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.36pt" width="100%" colSpan=10 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(1) Unaudited</FONT></TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.36pt" width="100%" colSpan=10 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(2) Including coastal and interior region</FONT></TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.36pt" width="100%" colSpan=10 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(3) Reused water volume and non-domestic sewage are included</FONT></TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 15 of 80</FONT></P>

<HR align=center SIZE=2 width="100%" noShade>



<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

<!--$$/page=--><A name="page_17"></A><BR>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Comments on the Company&#8217;s Performance</FONT></B></P>

<P style="TEXT-ALIGN: justify"><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5. Costs, administrative, selling and construction expenses</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>In 1Q17, costs, administrative, selling and construction expenses, grew 5.5% (R$ 132.4 million). Excluding construction costs, total costs and expenses increased by 2.1% (R$ 37.6 million).</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>As a percentage of net revenue, costs and expenses were 71.3% in 1Q17 compared to 79.5% in 1Q16.</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="60%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=right><B><I><FONT size=1 face=Arial-BoldItalicMT,Arial,Helvetica,sans-serif>R$ million</FONT></I></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 width="60%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Chg. (R$)</FONT></B>&nbsp;</TD>

   <TD style="TEXT-INDENT: 16.92pt" bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Salaries and payroll charges and Pension plan obligations</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>588.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>574.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>14.1</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2.5</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>General supplies</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>36.0</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>36.2</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 21.839pt" width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>(0.2)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>(0.6)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Treatment supplies</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>71.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>75.1</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 21.839pt" bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>(3.8)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>(5.1)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Services</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>282.8</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>282.4</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.4</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.1</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Electricity</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>199.7</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>240.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>(40.7)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>(16.9)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>General expenses</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>209.9</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>224.6</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>(14.7)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>(6.5)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Tax expenses</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>25.8</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>20.6</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>5.2</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>25.2</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Sub-total</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1,413.9</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1,453.6</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(39.7)</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(2.7)</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Depreciation and amortization</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>332.0</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>284.7</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>47.3</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>16.6</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Allowance for doubtful accounts</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>86.1</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>56.1</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>30.0</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>53.5</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Sub-total</FONT></B>&nbsp;</TD>

   <TD width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>418.1</FONT></B>&nbsp;</TD>

   <TD width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>340.8</FONT></B>&nbsp;</TD>

   <TD width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>77.3</FONT></B>&nbsp;</TD>

   <TD width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>22.7</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Costs, administrative and selling expenses</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1,832.0</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1,794.4</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>37.6</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2.1</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Construction costs</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>707.2</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>612.4</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>94.8</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>15.5</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Costs, adm., selling and construction expenses</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2,539.2</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2,406.8</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>132.4</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5.5</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="60%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>% of net revenue</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>71.3</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>79.5</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5.1. Salaries and payroll charges and Pension plan obligations</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>There was an increase of R$ 14.1 million in 1Q17, mainly due to:</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp;&nbsp;</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Increase of R$ 36.1 million, mostly due to the 10.3% pay rise in May 2016 and the 1% impact related to the Career and Salary Plan since December 2016; and</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp;&nbsp;</FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Increase of R$ 2.2 million in expenses related to the Defined Contribution Plan (Sabesprev Mais), as a result of the migration of 3,572 participants of the Defined Benefit Plan (G1) in August 2016.</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>The above-mentioned increases were partially offset by the R$ 27.2 million decline in G0 Pension Plan and Defined Benefit Plan (G1) expenses, due to: (i) changes in the actuarial assumptions (interest rate); (ii) the migration of employees from the Defined Benefit Plan to the Defined Contribution Plan (in August 2016); and (iii) the beginning of payment of the actuarial deficit by employees as of December 2016, reducing the Company&#8217;s expenses.</FONT></P>

<P style="TEXT-ALIGN: justify"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5.2. Electricity</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>Electricity expenses totaled R$ 199.7 million in 1Q17, a decrease of R$ 40.7 million or 16.9% in comparison to the R$ 240.4 million in 1Q16. The main factors that contributed to this increase were:</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Average reduction of 17.4% in the free market tariffs, with an 21.2% increase in consumption;</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Average reduction of 27.3% in the grid market tariff (TUSD), with a 21.7% rise in consumption; and</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Average reduction of 14.0% in the regulated market tariffs, with a 10.2%.decrease in consumption.</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>In 1Q17, the regulated market accounted for 32.3% of the total electricity consumed by the Company, the free market accounted for 34.4% and the grid market accounted for 33.3% of total consumption.</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 16 of 80</FONT></P>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Comments on the Company&#8217;s Performance</FONT></B></P>

<P style="TEXT-ALIGN: justify"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5.3. General expenses</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>General expenses decreased R$ 14.7 million, or 6.5%, totaling R$ 209.9 million in 1Q17, versus the R$ 224.6 million recorded in 1Q16, mainly due to the reduction of R$ 23.4 million in provisions for court proceedings in 1Q17, partially offset by a higher provision for the Municipal Fund for Environmental Sanitation and Infrastructure, in the amount of R$ 10.9 million, as a result of the increase in revenues with the municipality of S&#227;o Paulo.</FONT></P>

<P style="TEXT-ALIGN: justify"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5.4. Depreciation and amortization</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>Depreciation and amortization increased R$ 47.3 million or 16.6%, reaching R$ 332.0 million in 1Q17 in comparison to the R$ 284.7 million recorded in 1Q16, largely due to the beginning of operations of intangible assets, in the amount of R$ 2.1 billion.</FONT></P>

<P style="TEXT-ALIGN: justify"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5.5. Allowance for doubtful accounts</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>Increase of R$ 30.0 million, mainly resulting from:</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Increase in default, causing a R$26.5 million impact; and</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Receipt of non-recurring court-ordered debt payments amounting to R$14.4 million in 1Q16, especially from the city of Guarulhos.</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>This increase was partially offset by an upturn of R$ 10.8 million in the recovery of funds through agreements in 1Q17.</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 100%" cellSpacing=0 border=0>



<TR>

   <TD width="52%">&nbsp;</TD>

   <TD width="12%"></TD>

   <TD width="12%"></TD>

   <TD width="12%"></TD>

   <TD width="12%"></TD></TR>

<TR vAlign=bottom>

   <TD width="100%" colSpan=5 align=left><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6. Financial result</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD width="52%" align=left>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="12%" align=right><B><I><FONT size=1 face=Arial-BoldItalicMT,Arial,Helvetica,sans-serif>R$ million</FONT></I></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 width="52%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="12%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="12%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="12%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Chg.</FONT></B>&nbsp;</TD>

   <TD style="TEXT-INDENT: 14.759pt" bgColor=#333399 width="12%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 4.32pt" bgColor=#eeece1 width="52%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Financial expenses, net of income</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(68.9)</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 7.44pt" bgColor=#eeece1 width="12%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(99.8)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>30.9</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(31.0)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 4.32pt" width="52%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Net monetary and exchange variation</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>72.7</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 5.399pt" width="12%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>440.0</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 2.04pt" width="12%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(367.3)</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(83.5)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 4.32pt" bgColor=#eeece1 width="52%" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Financial result</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="12%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>3.8</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 5.399pt" bgColor=#eeece1 width="12%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>340.2</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2.04pt" bgColor=#eeece1 width="12%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(336.4)</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="12%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(98.9)</FONT></B>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="60%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="60%" align=left><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6.1. Financial income and expenses</FONT></B>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=right><B><I><FONT size=1 face=Arial-BoldItalicMT,Arial,Helvetica,sans-serif>R$ million</FONT></I></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 width="60%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Chg.</FONT></B>&nbsp;</TD>

   <TD style="TEXT-INDENT: 14.76pt" bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Financial expenses</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 8.034pt" width="60%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Interest and charges on domestic loans and financing</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(64.8)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(95.2)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>30.4</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(31.9)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 8.034pt" bgColor=#eeece1 width="60%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Interest and charges on international loans and financing</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(22.2)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(37.6)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>15.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(41.0)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 8.034pt" width="60%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Other financial expenses</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(42.1)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(52.5)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>10.4</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(19.8)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total financial expenses</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(129.1)</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(185.3)</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>56.2</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(30.3)</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Financial income</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>60.2</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>85.5</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(25.3)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(29.6)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="60%" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Financial expenses net of income</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(68.9)</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(99.8)</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>30.9</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(31.0)</FONT></B>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6.1.1. Financial expenses</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>Decrease of R$ 56.2 million, mainly due to the following events:</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Interest and charges on domestic loans and financing: reduction of R$ 30.4 million, mainly due to a decline in the debt balance following the early amortization of the 19th debenture issue in March 2016, the 10th issue in January 2017 and the 15th issue in February 2017;</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 17 of 80</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

<A name="page_19"></A><BR>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO Version : 1</FONT></P>

<P style="TEXT-ALIGN: justify"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Comments on the Company&#8217;s Performance</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Interest and charges on international loans and financing: decrease of R$ 15.4 million, mainly due to the 11% depreciation of the dollar against the real at the close of 1Q17 compared with the close of 1Q16; and</FONT></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Other financial expenses: reduction of R$ 10.4 million, due to lower provisioning for interest on court proceedings in 1Q17.</FONT></P>

<P style="TEXT-ALIGN: justify"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6.1.2. Financial income</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>Decrease of R$ 25.3 million, mainly due to the lower recognition of interest on installment agreements in 1Q17 compared with 1Q16.</FONT></P>

<P style="TEXT-ALIGN: justify"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6.2. Monetary and exchange rate variation on assets and liabilities</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 100%" cellSpacing=0 border=0>



<TR>

   <TD width="60%">&nbsp;</TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD>

   <TD width="10%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="10%" align=right><B><I><FONT size=1 face=Arial-BoldItalicMT,Arial,Helvetica,sans-serif>R$ million</FONT></I></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 width="60%" align=left>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Chg.</FONT></B>&nbsp;</TD>

   <TD style="TEXT-INDENT: 14.76pt" bgColor=#333399 width="10%" align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Monetary variation on loans and financing</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(21.8)</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 7.44pt" bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(52.9)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>31.1</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(58.8)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Currency exchange variation on loans and financing</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>89.3</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>483.3</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(394.0)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(81.5)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Other monetary variations</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(15.5)</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 7.44pt" bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(45.1)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>29.6</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(65.6)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Monetary/exchange rate variation on liabilities</FONT></B>&nbsp;</TD>

   <TD width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>52.0</FONT></B>&nbsp;</TD>

   <TD width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>385.3</FONT></B>&nbsp;</TD>

   <TD width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(333.3)</FONT></B>&nbsp;</TD>

   <TD width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(86.5)</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="60%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Monetary/exchange rate variation on assets</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>20.7</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>54.7</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(34.0)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="10%" align=right><FONT size=1 face=Arial,Helvetica,sans-serif>(62.2)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="60%" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Monetary/exchange rate variation, net</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>72.7</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>440.0</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(367.3)</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>(83.5)</FONT></B>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6.2.1. Monetary and exchange rate variation on liabilities</FONT></B></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>The effect of monetary and currency variations in 1Q17 was R$ 333.3 million less than in 1Q16, mainly due to:</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Reduction of R$ 31.1 million in expenses with monetary variation on loans and financing, due to the lower variation in the IPCA in 1Q17 compared with 1Q16 (0.96% and 2.62%, respectively);</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Decrease of R$ 394.0 million in exchange variation on loans and financing, as a result of the lower depreciation of the dollar and the appreciation of the yen against the real in 1Q17 (-2.8% and +1.9%, respectively), versus devaluation of both currencies in 1Q16 (-8.9% and -2.4%, respectively); and</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face=Arial,Helvetica,sans-serif>Decline of R$ 29.6 million in other monetary variation expenses, chiefly due to the reduction in the provision for court proceedings in 1Q17.</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6.2.2. Monetary and exchange rate variation on assets</FONT></B></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>Decrease of R$ 34.0 million, mainly due to the lower monetary restatement of judicial deposits in 1Q17.</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>7. Income tax and social contribution</FONT></B></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>Increase of R$ 21.4 million, mainly due to the upturn in operating revenue. This increase was partially offset by the worse financial result reported in the period, which was impacted by exchange rate oscillations.</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>PAGE: 18 of 80</FONT></P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 18 of 80</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

<A name="page_20"></A><BR>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Comments on the Company&#8217;s Performance</FONT></B></P>

<TABLE cellSpacing=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>8.</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Indicators</FONT></B> </TD></TR></TABLE>

<DIV align=left>

<TABLE style="WIDTH: 100%" cellSpacing=0 border=0>



<TR>

   <TD width="11%">&nbsp;</TD>

   <TD width="53%"></TD>

   <TD width="12%"></TD>

   <TD width="12%"></TD>

   <TD width="12%"></TD></TR>

<TR vAlign=bottom>

   <TD width="64%" colSpan=2 align=left><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>8.1. Operating</FONT></B>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD></TR>

<TR>

   <TD width="100%" colSpan=5>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 3.839pt" bgColor=#333399 width="64%" colSpan=2 align=left><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Operating indicators </FONT></B><B><FONT color=#ffffff size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>*</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="12%" align=right><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="12%" align=right><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="12%" align=right><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.839pt" bgColor=#eeece1 width="64%" colSpan=2 align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Water connections </FONT><SUP><FONT size=2 face="Cambria,Times New Roman,Times,serif">(1)</FONT></SUP>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>8,703</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>8,477</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2.7</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.839pt" width="64%" colSpan=2 align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Sewage connections </FONT><SUP><FONT size=2 face="Cambria,Times New Roman,Times,serif">(1)</FONT></SUP>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>7,140</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>6,917</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3.2</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.839pt" bgColor=#eeece1 width="64%" colSpan=2 align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Population directly served - water </FONT><SUP><FONT size=2 face="Cambria,Times New Roman,Times,serif">(2)</FONT></SUP>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>24.8</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>24.5</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1.2</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.839pt" width="64%" colSpan=2 align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Population directly served - sewage </FONT><SUP><FONT size=2 face="Cambria,Times New Roman,Times,serif">(2)</FONT></SUP>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>21.3</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>21.0</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>1.4</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.839pt" bgColor=#eeece1 width="64%" colSpan=2 align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Number of Employees</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>14,086</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>13,816</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2.0</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.839pt" width="64%" colSpan=2 align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Water volume produced</FONT><SUP><FONT size=2 face=Arial,Helvetica,sans-serif>(3)</FONT></SUP>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>700</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>667</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>4.9</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.839pt" bgColor=#eeece1 width="64%" colSpan=2 align=left><FONT size=2 face=Arial,Helvetica,sans-serif>IPM - Measured water loss (%)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>31.5</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>29.9</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>5.4</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 6.839pt" width="64%" colSpan=2 align=left><FONT size=2 face=Arial,Helvetica,sans-serif>IPDt (liters/connection x day)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>308</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>275</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>12.0</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="100%" colSpan=5>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 36pt" width="11%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(1)</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 0.362pt" width="89%" colSpan=4 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Total connections, active and inactive, in thousand units at the end of the period</FONT></TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 36pt" width="11%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(2)</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 0.362pt" width="89%" colSpan=4 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>In million inhabitants, at the end of the period. Not including wholesale</FONT></TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 36pt" width="11%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(3)</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 0.362pt" width="89%" colSpan=4 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>In millions of cubic meters</FONT></TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 35.999pt" width="11%" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>(*)</FONT>&nbsp;</TD>

   <TD width="89%" colSpan=4 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Unaudited</FONT></TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<TABLE cellSpacing=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>8.2.</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><B><FONT color=#000080 size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Economic</FONT></B> </TD></TR></TABLE>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="76%"></TD>

   <TD width="12%"></TD>

   <TD width="12%"></TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 width="76%" align=left><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Economic Variables at the close of the quarter*</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="12%" align=right><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q17</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 width="12%" align=right><B><FONT color=#ffffff size=2 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1Q16</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="76%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Amplified Consumer Price Index Variation (%)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.96</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>2.62</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="76%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Referential Rate Variation (%)</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.35</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.45</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#eeece1 width="76%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>Interbank Deposit Certificate (%)</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>12.13</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>14.13</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="76%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>US DOLAR (R$)</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3.1684</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>3.5589</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="76%" align=left><FONT size=2 face=Arial,Helvetica,sans-serif>YEN (R$)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.02844</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#eeece1 width="12%" align=right><FONT size=2 face=Arial,Helvetica,sans-serif>0.03166</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<DIV align=left>

<TABLE style="WIDTH: 100%" cellSpacing=0 border=0>



<TR>

   <TD width="26%">&nbsp;</TD>

   <TD width="11%"></TD>

   <TD width="9%"></TD>

   <TD width="10%"></TD>

   <TD width="8%"></TD>

   <TD width="8%"></TD>

   <TD width="8%"></TD>

   <TD width="10%"></TD>

   <TD width="8%"></TD></TR>

<TR vAlign=bottom>

   <TD colSpan=2 align=left><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>9. Loans and financing</FONT></B>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=left>&nbsp;</TD>

   <TD align=right><B><I><FONT size=1 face=Arial-BoldItalicMT,Arial,Helvetica,sans-serif>R$ million</FONT></I></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#333399 align=left>&nbsp;</TD>

   <TD bgColor=#333399 align=right>&nbsp;</TD>

   <TD bgColor=#333399 align=right>&nbsp;</TD>

   <TD bgColor=#333399 align=right>&nbsp;</TD>

   <TD bgColor=#333399 align=right>&nbsp;</TD>

   <TD bgColor=#333399 align=right>&nbsp;</TD>

   <TD bgColor=#333399 align=right>&nbsp;</TD>

   <TD bgColor=#333399 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2023</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 align=right>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" bgColor=#333399 align=left><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>INSTITUTION</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2017</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2018</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2019</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2020</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2021</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2022</FONT></B>&nbsp;</TD>

   <TD bgColor=#333399 align=right>&nbsp;</TD>

   <TD style="TEXT-INDENT: 6.48pt" bgColor=#333399 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 align=right>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 align=right>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 align=right>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 align=right>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 align=right>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 align=right>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 align=right><B><FONT color=#ffffff size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Onwards</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#333399 align=right>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" bgColor=#eeece1 align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Local currency</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 align=left>&nbsp;</TD>

   <TD bgColor=#eeece1 align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Caixa Econ&#244;mica Federal</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>45.4</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>64.6</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>66.6</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>68.9</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>72.4</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>76.2</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>773.3</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,167.4</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" bgColor=#eeece1 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Debentures</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>315.2</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>894.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,009.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>420.2</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>198.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>177.9</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>254.9</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3,270.2</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>BNDES</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>66.0</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>98.0</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>111.9</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>93.9</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>93.5</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>93.5</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>535.5</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,092.3</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" bgColor=#eeece1 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Leasing</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>11.2</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>28.2</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>29.7</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>31.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>33.1</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>35.0</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>385.7</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>554.2</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Others</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>0.6</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1.4</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1.3</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1.4</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1.4</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1.4</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>3.9</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>11.4</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" bgColor=#eeece1 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Interest and other charges</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>57.3</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>12.4</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>69.7</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2.759pt" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total in local currency</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>495.7</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1,098.9</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1,218.8</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>615.7</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>398.8</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>384.0</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1,953.3</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>6,165.2</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" bgColor=#eeece1 align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Foreign currency</FONT></B>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>IADB</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>132.9</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>106.9</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>106.9</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>106.8</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>106.8</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>106.9</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,049.5</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,716.7</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" bgColor=#eeece1 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>IBRD</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>8.6</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>17.2</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>17.2</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>17.2</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>197.8</FONT>&nbsp;</TD>

   <TD bgColor=#eeece1 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>258.0</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Deutsche Bank 350</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>237.6</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>229.4</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD align=right>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>467.0</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" bgColor=#f2f2f2 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Eurobond</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,105.9</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,105.9</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>JICA</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>32.4</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>64.7</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>109.8</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>109.8</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>109.8</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>109.8</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,118.6</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>1,654.9</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" bgColor=#f2f2f2 align=left><FONT size=1 face=Arial,Helvetica,sans-serif>IDB 1983AB</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>75.9</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>75.4</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>56.1</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>54.4</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>24.4</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>24.3</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>22.2</FONT>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><FONT size=1 face=Arial,Helvetica,sans-serif>332.7</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" align=left><FONT size=1 face=Arial,Helvetica,sans-serif>Interest and other charges</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>41.1</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>-</FONT>&nbsp;</TD>

   <TD align=right><FONT size=1 face=Arial,Helvetica,sans-serif>41.1</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" bgColor=#f2f2f2 align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total in foreign currency</FONT></B>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>282.3</FONT></B>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>484.6</FONT></B>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>510.8</FONT></B>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1,394.1</FONT></B>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>258.2</FONT></B>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>258.2</FONT></B>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2,388.1</FONT></B>&nbsp;</TD>

   <TD bgColor=#f2f2f2 align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>5,576.3</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2.759pt" align=left><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Total</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>778.0</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1,583.5</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>1,729.6</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>2,009.8</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>657.0</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>642.2</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>4,341.4</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><B><FONT size=1 face=Arial-BoldMT,Arial,Helvetica,sans-serif>11,741.5</FONT></B>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left"><B><FONT color=#000080 size=4 face=Arial-BoldMT,Arial,Helvetica,sans-serif>10. Investments</FONT></B></P>

<P style="TEXT-ALIGN: justify"><FONT size=2 face=Arial,Helvetica,sans-serif>In 2017, investments are expected to reach R$ 2.3 billion, R$ 745.4 million of which were invested in the first quarter of the year, including R$ 189.8 million related to the S&#227;o Louren&#231;o PPP.</FONT></P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial
Information</FONT></B></P>
<P style="TEXT-ALIGN: justify"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Operations</FONT></B></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Companhia de Saneamento B&#225;sico do
Estado de S&#227;o Paulo ("SABESP" or the "Company") is a mixed-capital company
headquartered in S&#227;o Paulo, at Rua Costa Carvalho, 300, CEP 05429-900,
controlled by the S&#227;o Paulo State Government. The Company is engaged in the
provision of basic and environmental sanitation services in the State of S&#227;o
Paulo, as well as it supplies treated water and sewage services on a wholesale
basis.</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">In addition to providing basic
sanitation services in the State of S&#227;o Paulo, SABESP may performs these
activities in other states and countries, and can operate in drainage, urban
cleaning, solid waste handling and energy markets. SABESP aims to be a world
reference in the provision of sanitation services, in a sustainable, competitive
and innovative manner, with a focus on customers.</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, the Company
operated water and sewage services in 367 municipalities of the State of S&#227;o
Paulo. Most of these municipalities operations are based on 30-year concession,
program and services contracts. The Company has two partial contracts with the
municipality of Mogi das Cruzes, however, since most of municipality is serviced
by wholesale, it was not included in the 367 municipalities. As of March 31,
2017, the Company had 369 contracts.</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">SABESP is not temporarily operating
in some municipalities due to judicial orders. The lawsuits in progress refer to
Macatuba and Cajobi, and the carrying amount of these municipalities&#8217; intangible
assets was R$4,345 as of March 31, 2017 (R$4,345 as of December 31,
2016).</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, 54 concession
agreements (54 as of December 31, 2016) had expired and are being negotiated.
From March 31, 2017 to 2030, 34 concession agreements will expire. Management
believes that concession agreements expired and not yet renewed will result in
new contracts, disregarding the risk of discontinuity in the provision of
municipal water supply and sewage services. By March 31, 2017, 281 program and
services contracts were signed (281 contracts as of December 31,
2016).</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, the carrying
amount of the underlying assets used in the 54 concessions of the municipalities
under negotiation totaled R$6,605,835, accounting for 20.85% of the total, and
the related gross revenue for the three-month period ended March 31, 2017
totaled R$458,053, accounting for 12.21% of the total.</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company&#8217;s operations are
concentrated in the municipality of S&#227;o Paulo, which represents 52.86% of the
gross revenues as of March 31, 2017 (52.83% as of March 31, 2016) and 46.90% of
intangible assets (46.57% as of December 31, 2016).</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On June 23, 2010, the State of S&#227;o
Paulo, the Municipality of S&#227;o Paulo, the Company and the regulatory agency
&#8220;Sanitation and Energy Regulatory Agency &#8211; ARSESP&#8221; signed an agreement to share
the responsibility for water supply and sewage services to the Municipality of
S&#227;o Paulo based on a 30-year concession agreement. This agreement is extendable
for another 30 years, pursuant to the law. This agreement sets forth SABESP as
the exclusive service provider and designates ARSESP as regulator, establishing
prices, controlling and monitoring services. On the same date, the State of S&#227;o
Paulo, the Municipality of S&#227;o Paulo and SABESP signed the &#8220;Public service
provision agreement of water supply and sewage services&#8221;, a 30-year concession
agreement which is extendable for another 30 years. This agreement involves the
following activities:</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 20 of 80</FONT></P>
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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">i. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">protection of the sources of water in collaboration with other agencies of the State and the City; </FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">ii. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">capture, transport and treatment of water; </FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">iii. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">collect, transport, treatment and final dispose of sanitary sewage; and </FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">iv. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">adoption of other actions of basic and environmental sanitation.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company operates under an authorization by public deed in some municipalities in the Santos coast region and in the Vale do Ribeira, where the Company started to operate after the merger of the companies that formed it. In September 2015, the Company entered into a water supply and sewage public utility services agreement with the municipality of Santos; the gross revenue calculated in the three-month period ended March 31, 2017 totaled R$76,086 (R$69,304 in the period ended March 31, 2016) and the intangible asset was R$301,243 as of March 31, 2017 (R$303,540 as of December 31, 2016).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Article 58 of Law 11,445/07 determines that precarious and overdue concessions, as well as those effective for an undetermined period of time, including those that do not have an instrument formalizing them, will be valid until December 31, 2010. However, Article 2 of Law 12,693 of July 24, 2012, which amended Article 7&#176;-A of Law 11,578, of November 26, 2007, allowed the provision of public basic sanitation services to be executed until December 31, 2016.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company&#8217;s Management understands that in the municipalities where the concession agreements were not yet renewed, the operation is governed by Laws 8,987/95 and 11,445/07, including those municipalities served without an agreement.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Public deeds are valid and governed by the Brazilian Civil Code.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company's shares have been listed in the Novo Mercado segment of BM&amp;FBovespa under the ticker symbol SBSP3 since April 2002 and on the New York Stock Exchange (NYSE) as American Depositary Receipts (&#8220;ADRs&#8221;) Level III, under the SBS code, since May 2002.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Since 2008, the Company has been setting up partnerships with other companies, which resulted in the following companies: Sesamm, &#193;guas de Andradina, Saneaqua Mairinque, Aquapolo Ambiental, &#193;guas de Castilho, Attend Ambiental and Paulista Geradora de Energia. Although SABESP has no majority interest in the capital stock of these companies, the shareholders&#8217; agreements provide for the power of veto and casting vote in certain issues jointly with associates, indicating the shared control in the management of investees.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The 2014-2015 period presented the lowest rainfall and inflow ever seen in 85 years, especially in the reservoirs composing the Cantareira System. During the rainy season, from October 2015 to March 2016, and October 2016 to March 2017, rainfall in the region returned to the normal levels expected for the period.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">In March 2017, the reservoirs of the S&#227;o Paulo Metropolitan Region stored 1.5 trillion litters of treatment water, versus 1.2 trillion litters in March 2016 and 589 billion litters in March 2015, including the technical reserve. From December 2016 to May 2017, the Company was authorized to capture 31 m&#179;/s from the Cantareira System, while in most part of 2015, the Company was authorized to capture 13.5 m&#179;/s.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As a result of the normalization of the level of water available in the reservoirs to serve the population of the S&#227;o Paulo Metropolitan Region, the measures adopted during the water crisis were gradually eliminated and, since May 1, 2016, the Water Consumption Reduction Incentive Program effective since February 2014, and the Contingency Tariff, effective as of January 2015, were cancelled.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">However, although the measures adopted in 2014 and 2015 to ensure water supply in the S&#227;o Paulo Metropolitan Region were discontinued in 2016, billed water volume has not reached pre-crisis levels yet, which is a sign that consumer habits may have changed. Another factor that probably played a role in the decline of consumption was the slowdown in the Brazilian economy.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">In March 2017, the water monthly production for the S&#227;o Paulo Metropolitan Region averaged 62.1 m&#179;/s, compared to 59.4 m&#179;/s in March 2016, 51.3 m&#179;/s in March 2015, 67.4 m&#179;/s in March 2014 and 70.1 m&#179;/s in March 2013, the year before the beginning of the water crisis.</FONT></P>

<P style="TEXT-ALIGN: right"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211;
Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial
Information</FONT></B></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">At the end of 2017 and beginning of
2018 two important projects aimed to increase water security in the S&#227;o Paulo
Metropolitan Region are expected to be concluded, as follows: (i) the
Jaguar&#237;-Atibainha interconnection, which will transfer up to 5.13 cubic meters
per second (m&#179;/s) from the Para&#237;ba do Sul Basin to the Cantareira System; and
(ii) the construction of the S&#227;o Louren&#231;o Production System, which will expand
water production and capacity by 6.4 m&#179;/s.</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company&#8217;s Management expects that
with the improvement of water conditions and operating cash, in addition to the
lines of credit available for investments, the Company will have sufficient
funds to meet its liabilities and not compromise its necessary
investments.</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The interim financial information was
approved by the Board of Directors on May 12, 2017.</FONT></P>
<P style="TEXT-ALIGN: justify"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Basis of preparation and
presentation of the financial statements</FONT></B></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Presentation of the quarterly
financial information</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The quarterly financial information
as of March 31, 2017, was prepared based on the provisions of CPC 21 (R1)
&#8211;Interim Financial Information and the international standard IAS 34 &#8211; Interim
Financial Reporting, issued by the International Accounting Standards Board
(IASB), applicable to the preparation of Quarterly Information Form&#8211; ITR and
they are fairly presented consistent with the rules issued by the Brazilian
Securities and Exchange Commission (CVM). Therefore, this quarterly financial
information takes into consideration the official letter CVM/SNC/SEP 003 of
April 28, 2011, which allows the entities to present selected notes to the
financial statements, in cases of redundant information already disclosed in the
Annual Financial Statements. The interim financial information for March 31,
2017, therefore, does not include all the notes and reporting required by the
annual financial statements, and accordingly, shall be read jointly with the
Annual Financial Statements as of December 31, 2016, prepared pursuant to the
International Financial Reporting Standards &#8211;IFRS, issued by the International
Accounting Standards Board &#8211; IASB and pursuant to the accounting practices
adopted in Brazil which observe the pronouncements issued by the Brazilian
Accounting Pronouncements Committee- CPC. Therefore, the interim financial
information as of March 31, 2017 was not fully completed due to redundancies
with the information presented in the annual financial statements of December
31, 2016 and, as provided for in Official Letter/CVM/SNC/SEP no. 003/2011. In
this quarterly financial information, the notes below were either not presented
or are not as detailed as those in the annual financial statements:</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">i. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Summary of Significant Accounting
Policies (Note3);</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">&nbsp;</FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">ii. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Changes in Accounting Practices and
Disclosures (Note 4);</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">&nbsp;</FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">iii. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Risk Management &#8211; Financial
Instruments (Note 5.4);</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">&nbsp;</FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">iv. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Key Accounting Estimates and
Judgments(Note6); </FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">v. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Related-Party Balances and
Transactions (Note 10); </FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">vi. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Investments (Note 12); </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">vii. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Intangible Assets(Note14);
</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">viii. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Borrowings and Financing (Note16);
</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">ix. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Deferred Taxes and
Contributions(Note18); </FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">x. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Provisions(Note19); </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">xi. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Employees Benefits (Note20);
</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">xii. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Equity (Note22); </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">xiii. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Insurance (Note 25); </FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">xiv. </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial Income (Expenses) (Note
28).</FONT></P>
<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The main accounting policies applied
in the preparation of these financial statements are defined below. These
policies have been applied consistently in all years presented.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>
<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 22 of 80</FONT></P>
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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Summary of Significant Accounting Policies</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The accounting policies used in the preparation of the quarterly financial information for the quarter ended March 31, 2017 are consistent with those used to prepare the Annual Financial Statements for the year ended December 31, 2016. These policies are disclosed in Note 3 to the Annual Financial Statements.</FONT></P>

<P style="TEXT-ALIGN: justify"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">4 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Risk Management</FONT></B></P>

<P style="TEXT-ALIGN: justify"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">4.1 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Financial Risk Management</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Financial risk factors</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company's activities are affected by Brazilian economic scenario, making it exposed to market risk (exchange rate and interest rate), credit risk and liquidity risk. The Company&#8217;s financial risk management is focused on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Company&#8217;s financial performance.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company has not utilized derivative instruments in any of the reported periods.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Market risk</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Foreign currency risk</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">SABESP&#8217;s foreign exchange exposure implies market risks associated with currency fluctuations, since the Company has foreign currency-denominated liabilities, mainly US dollar and yen-denominated short and long-term borrowings.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The management of SABESP&#8217;s foreign currency exposure considers several current and projected economic factors, besides market conditions.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">This risk arises from the possibility that the Company may incur in losses due to exchange rate fluctuations that would impact liability balances of foreign currency-denominated borrowings and financing raised in the market and related financial expenses. The Company does not maintain hedge or swap contracts or any derivative financial instrument to hedge against this risk.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">A significant amount of the Company&#8217;s financial debt is indexed to the U.S. dollar and Yen, in the total amount of R$5,609,025 as of March 31, 2017 (R$5,692,984 as of December 31, 2016). Below, the Company&#8217;s exposure to exchange risk:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 100%" cellSpacing=0 border=0>



<TR>

   <TD width="32%">&nbsp;</TD>

   <TD width="10%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="10%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="10%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="21%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="18%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left>&nbsp;</TD>

   <TD width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Foreign</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Foreign</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">currency</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">R$</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">currency</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">R$</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="72%" colSpan=8>&nbsp;</TD></TR>

<TR>

   <TD width="72%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Borrowings and financing &#8211; US$</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,234,096</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,910,110</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,241,963</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,047,682</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Borrowings and financing &#8211; Yen</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58,291,741</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,657,817</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">57,643,930</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,609,419</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest and charges from borrowings and financing &#8211;</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">US$</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">37,076</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">25,114</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest and charges from borrowings and financing &#8211;</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Yen</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,022</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,769</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total exposure</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,609,025</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,692,984</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Borrowing cost &#8211; US$</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(29,822)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(29,650)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Borrowing cost &#8211; Yen</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,935)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,971)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total foreign currency-denominated borrowings</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="32%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(Note 15)</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,576,268</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,660,363</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: right"><FONT size=2 face=Arial,Helvetica,sans-serif></FONT>&nbsp;</P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The 1% variation in foreign currency-denominated debt from March 31, 2017 to December 31, 2016 was mainly due to the following:</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">1) </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Exchange rate changes, due to the 2.8% decrease in the US dollar, from R$3.2591 as of December 31, 2016 to R$3.1684 as of March 31, 2017. The US dollar-denominated debt accounts for 70.3% of foreign currency-denominated debts; and</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">2) </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Offset by the 1% increase in the Yen-denominated debt due to the 1.9% increase in the Yen, from R$0.02792 as of December 31, 2016 to R$0.028440 as of March 31, 2017.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, if the Brazilian real had depreciated or appreciated by 10%, in addition to the impacts mentioned above, against the US dollar and Yen with all other variables held constant, effects on results before taxes on the three-month period ended March 31, 2017 would have been R$560,902 (R$569,298 for the year ended December 31, 2016), lower or higher, mainly as a result of exchange losses or gains on the translation of foreign currency-denominated loans.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Scenario I below presents the effect in income statements for the next 12 months, considering the projected rates of the U.S. dollar and the Yen. Considering the other variables as remaining constant, the impacts for the next 12 months are shown in scenarios II and III with possible depreciations of 25% and 50%, respectively, in the Brazilian real.</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="45%"></TD>

   <TD width="11%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="11%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="9%"></TD></TR>

<TR vAlign=bottom>

   <TD width="45%" align=left>&nbsp;</TD>

   <TD width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Scenario I</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Scenario II</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Scenario</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="45%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(Probable)</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 8.88pt" width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(+25%)</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">III (+50%)</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="45%" align=left>&nbsp;</TD>

   <TD style="TEXT-INDENT: 19.44pt" width="11%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(*)</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="45%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Net currency exposure as of March 31, 2017 (Liabilities) in</FONT></B>&nbsp;</TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="45%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">US$</FONT></B>&nbsp;</TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,234,096</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,234,096</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,234,096</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="78%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="45%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">US$ rate as of March 31, 2017</FONT>&nbsp;</TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3.1684</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3.1684</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3.1684</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="45%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Exchange rate estimated according to the scenario</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3.4000</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4.2500</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5.1000</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="45%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Differences between the rates</FONT>&nbsp;</TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(0.2316)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1.0816)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1.9316)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="78%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="45%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Effect on net financial result R$ - (loss)</FONT>&nbsp;</TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(285,817)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,334,798)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,383,780)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="78%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="45%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Net currency exposure as of March 31, 2017 (Liabilities) in</FONT></B>&nbsp;</TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="45%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Yen</FONT></B>&nbsp;</TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58,291,741</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58,291,741</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58,291,741</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="78%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="45%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Yen rate as of March 31, 2017</FONT>&nbsp;</TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">0.028440</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">0.028440</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">0.028440</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="45%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Exchange rate estimated according to the scenario</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">0.02935</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">0.03669</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">0.04402</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="45%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Differences between the rates</FONT>&nbsp;</TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(0.00091)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(0.00825)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(0.01558)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="78%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.002pt" width="45%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Effect on net financial result R$ - (loss)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(53,045)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(480,907)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(908,185)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="78%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="45%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total effect on net financial result in R$ - (loss)</FONT>&nbsp;</TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(338,862)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,815,705)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,291,965)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="78%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="78%" colSpan=6 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(*)For the probable scenario in US dollar, the exchange rate estimated for March 31, 2018 was used, pursuant to the Focus</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="78%" colSpan=6 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Report-BACEN, while for the Yen, the average exchange rate was considered for the 12-month period after March 31, 2017,</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="78%" colSpan=6 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">according to BM&amp;FBovespa&#8217;s Reference Rates report.</FONT></TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Interest rate risk</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">This risk arises from the possibility that the Company could incur losses due to fluctuations in interest rates, increasing the financial expenses related to borrowings and financing.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company has not entered into any derivative contract to hedge against this risk; however continually monitors market interest rates, in order to evaluate the possible need to replace its debt.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The table below provides the Company's borrowings and financing subject to variable interest rate:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 100%" cellSpacing=0 border=0>



<TR>

   <TD width="8%">&nbsp;</TD>

   <TD width="52%"></TD>

   <TD width="13%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="52%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" width="8%" align=left><SUB><FONT size=2 face="Georgia,Times New Roman,Times,serif">TR</FONT></SUB><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i)</FONT>&nbsp;</TD>

   <TD width="52%" align=left>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,543,576</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,535,030</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" width="60%" colSpan=2 align=left><SUB><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI</FONT></SUB><FONT size=2 face="Georgia,Times New Roman,Times,serif">(ii)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">844,391</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,082,228</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" width="60%" colSpan=2 align=left><SUB><FONT size=2 face="Georgia,Times New Roman,Times,serif">TJLP</FONT></SUB><FONT size=2 face="Georgia,Times New Roman,Times,serif">(iii)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,463,516</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,326,631</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" width="60%" colSpan=2 align=left><SUB><FONT size=2 face="Georgia,Times New Roman,Times,serif">IPCA</FONT></SUB><FONT size=2 face="Georgia,Times New Roman,Times,serif">(iv)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,700,613</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,697,452</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" width="60%" colSpan=2 align=left><SUB><FONT size=2 face="Georgia,Times New Roman,Times,serif">LIBOR </FONT></SUB><FONT size=2 face="Georgia,Times New Roman,Times,serif">(v)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,801,168</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,906,999</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" width="60%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest and charges</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">82,999</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">142,644</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.759pt" width="8%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD width="52%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,436,263</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,690,984</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=5>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="8%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i)</FONT>&nbsp;</TD>

   <TD style="TEXT-INDENT: 0.6pt" width="52%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">TR &#8211; Interest Benchmark Rate</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="8%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(ii)</FONT>&nbsp;</TD>

   <TD width="79%" colSpan=4 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI &#8211; (Certificado de Dep&#243;sito Interbanc&#225;rio), an interbank deposit certificate</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="8%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(iii)</FONT>&nbsp;</TD>

   <TD width="79%" colSpan=4 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">TJLP &#8211; (Taxa de Juros a Longo Prazo), a long-term interest rate index</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="8%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(iv)</FONT>&nbsp;</TD>

   <TD width="79%" colSpan=4 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">IPCA &#8211; (&#205;ndice Nacional de Pre&#231;os ao Consumidor Amplo), a consumer price index</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="8%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(v)</FONT>&nbsp;</TD>

   <TD width="65%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">LIBOR - LondonInterbank Offered Rate</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Another risk to which the Company is exposed, is the mismatch of the monetary restatement indices of its debts with those of its service revenues. Tariff adjustments of services provided by the Company do not necessarily follow the increases in the inflation indexes to adjust borrowings, financing and interest rates affecting indebtedness</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, if interest rates on borrowings and financing had been 1% higher or lower with all other variables held constant, the effects on profit for the three-month period ended March 31, 2017 before taxes would have been R$84,363 (R$86,910 as of December 31, 2016) lower or higher, mainly as a result of a lower or higher interest expense on floating rate borrowings and financing.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Credit risk</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Credit risk arises from cash and cash equivalents, deposits in banks and financial institutions, as well as credit exposures to wholesale basis and retail customers, including outstanding accounts receivable, restricted cash and accounts receivable from related parties. Credit risk exposure to customers is mitigated by sales to a dispersed base.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The maximum exposures to credit risk as of March 31, 2017 are the carrying amounts of instruments classified as cash equivalents, deposits in banks and financial institutions, restricted cash, trade receivables and accounts receivable from related parties at the end of the reporting period. See additional information in Notes 6, 7, 8 and 9.</FONT></P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Regarding the financial assets held with financial institutions, the credit quality that is not past due or subject to impairment can be assessed by reference to external credit ratings (if available) or to historical information about counterparty default rates. The credit quality of counterparties which are banks, such as deposits and financial investments, the Company considers the lower rating of the counterparty published by three main international rating agencies (Fitch, Moody's and S&amp;P), according to internal policy of market risk management:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="60%"></TD>

   <TD width="13%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Cash at bank and short-term bank deposits</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">AA+(bra)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,954,078</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,850,220</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">AAA(bra)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">29,522</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">35,452</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other (*)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">222</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">549</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,983,822</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,886,221</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(*)This category includes current accounts and investment funds in banks which have no credit rating information available.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The available credit rating information of the banks, as of March 31, 2017, in which the Company made deposit transactions and financial investments in domestic currency (R$ - domestic rating) during the period is as follows:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="26%"></TD>

   <TD width="17%"></TD>

   <TD width="1%">&nbsp; </TD>

   <TD width="12%"></TD>

   <TD width="1%">&nbsp;&nbsp;</TD>

   <TD width="14%"></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 0.001pt" width="26%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Banks</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Fitch</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Moody's</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Standard Poor's</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Banco do Brasil S/A</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">AA+(bra)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Aa1.br</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Banco Santander Brasil S/A</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">AAA(bra)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Aaa.br</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">brAA-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Federal Savings Bank</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">AA+(bra)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Aa1.br</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">brAA-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Banco Bradesco S/A</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">AAA(bra)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Aa1.br</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">brAA-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Ita&#250; Unibanco Holding S/A</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">AAA(bra)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Aa1.br</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">brAA-</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(c) Liquidity risk</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company's liquidity is primarily reliant upon cash provided by operating activities, borrowings from Brazilian Federal and State governmental financial institutions, and financing in the domestic and international capital markets. The liquidity risk management considers the assessment of its liquidity requirements to ensure it has sufficient cash to meet its operating and capital expenditures needs, as well as the payment of debts.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The funds held by the Company are invested in interest-bearing current accounts, time deposits and securities, selecting instruments with appropriate maturity or liquidity sufficient to provide margin as determined by projections mentioned above.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The table below shows the financial liabilities of the Company, into relevant maturities, including the installment of principal and future interest to be paid according to the agreement.</FONT></P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 26 of 80</FONT></P>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="15%"></TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="5%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="4%"></TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="7%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">April to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="5%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="4%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="7%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">December</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="5%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">2022</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="4%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">2018</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">2019</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">2020</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="5%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">2021</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">onwards</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="5%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="4%" align=left>&nbsp;</TD></TR>

<TR>

   <TD width="65%" colSpan=14>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Liabilities</FONT>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="5%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="4%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Borrowings and financing</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,175,957</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">2,191,200</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">2,265,800</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">2,412,508</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">910,435</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">6,054,807</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">15,010,707</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Trade payables and contractors</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">201,694</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">201,694</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Services payable</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">437,215</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">437,215</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Public-Private Partnership &#8211; PPP (*)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">40,687</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">361,052</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">361,052</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">361,052</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">361,052</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">5,414,392</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">6,899,287</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Program contract commitments</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">106,413</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">41,225</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">29,819</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">878</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,016</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">16,799</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">196,150</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(*) The Company also considered future commitments (construction not yet performed) still not recognized in the financial statements related to S&#227;o Louren&#231;o PPP, due to the relevance of future cash flows, the impacts on its operations and the fact the Company already has formalized this commitment through an agreement signed by the parties.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Future interest</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Future interest was calculated based on the contractual clauses for all agreements. For agreements with floating interest rate, the interest rates used correspond to the base dates above.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Cross default</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company has borrowings and financing agreements including cross default clauses, i.e., the early maturity of any debt, may imply the early maturity of these agreements. The indicators are continuously monitored in order to avoid the execution of these clauses.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(d) Sensitivity analysis on interest rate risk</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The table below shows the sensitivity analysis of the financial instruments, prepared in accordance with CVM Rule 475/2008 in order to evidence the balances of main financial assets and liabilities, calculated at a rate projected for the twelve-month period after March 31, 2017, or until the final settlement of each contract, whichever is shorter, considering a probable scenario (scenario I), appreciation of 25% (scenario II) and 50% (scenario III).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The purpose of the sensitivity analysis is to measure the impact of changes in the market over the financial instruments of the Company, considering constant all other variables. In the time of settlement the amounts can be different from those presented, due to the estimates used in the measurement.</FONT></P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 27 of 80</FONT></P>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="21%"></TD>

   <TD width="10%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="12%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="12%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="9%"></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="67%" colSpan=8 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Scenario I</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="12%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Scenario II</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Scenario III</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 0pt" width="21%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Indicators</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Exposure</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(Problable) (i)</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">25%</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 17.76pt" width="9%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">50%</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="67%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Assets</FONT></B>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,901,971</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8.7500%(*)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6.5625%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4.3750%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial income</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">166,422</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">124,817</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">83,211</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="67%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Liabilities</FONT></B>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(844,391)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8.7500%(*)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6.5625%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4.3750%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest to be incurred</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(73,884)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(55,413)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(36,942)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="67%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI net exposure</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,057,580</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">92,538</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">69,404</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">46,269</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="67%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Liabilities</FONT></B>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">TR</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,543,576)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">- 0.0023%(***)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-0.0017%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-0.0012%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Expenses to be incurred</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">36</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">26</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">19</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="67%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">IPCA</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,700,613)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4.5000%(*)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5.6250%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6.7500%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Expenses to be incurred</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(76,528)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(95,659)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(114,791)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="67%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">TJLP</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,463,516)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7.5000% (*)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">9.3750%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11.2500%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest to be incurred</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(109,764)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(137,205)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(164,646)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="67%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">LIBOR</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,801,168)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.3790% (**)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.7238%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2.0686%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest to be incurred</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(38,628)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(48,287)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(57,945)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="67%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total net expenses to be incurred</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(132,346)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(211,721)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(291,094)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="67%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="67%" colSpan=8 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(*) Source: CDI and IPCA rates (Focus Report &#8211; BACEN, March 31, 2017) and long-term interest rate at</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">March 31, 2017 (BACEN).</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(**) Source: Bloomberg</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(***)Source: BM&amp;FBovespa</FONT>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i) </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Refers to the scenario of interest to be incurred for the 12 months as of December 31, 2016 or until the maturity of the agreements, whichever is shorter.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 10pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">4.2 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Capital management</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company&#8217;s objectives when managing capital are ensure its ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders, and to maintain an optimal capital structure to reduce the cost of capital.</FONT></P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 28 of 80</FONT></P>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company monitors capital based on the leverage ratio. This ratio corresponds to net debt divided by total capital. Net debt corresponds to total borrowings and financing less cash and cash equivalents. Total capital is calculated as total equity as shown in the balance sheet plus net debt.</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="60%"></TD>

   <TD width="13%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total borrowings and financing (Note 15)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,741,469</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,964,143</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(-) Cash and cash equivalents (Note 6)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,983,822)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,886,221)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Net debt</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">9,757,647</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,077,922</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total equity</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">16,093,573</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">15,419,211</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total capital</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">25,851,220</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">25,497,133</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Leverage ratio</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">38%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">40%</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, the leverage ratio decreased to 38% from the 40% as of December 31, 2016, due to the decreased balance of foreign currency-denominated borrowings and financing as a result of the payment of debt-related installments in the period, the 2.8% depreciation of the US dollar and the profit from the three-month period ended March 31, 2017.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">4.3 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Fair value estimates</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">It is assumed that balances from trade receivables (current) and accounts payable to suppliers by carrying amount, less impairment approximate their fair values, considering the short maturity. Long-term trade receivables also approximate their fair values, as they will be adjusted by inflation and/or will bear contractual interest rates over time.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">4.4 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Financial instruments</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017 and December 31, 2016, the Company did not have financial assets classified as fair value through profit or loss, held to maturity and available for sale neither financial liabilities classified as fair value through profit or loss. The Company&#8217;s financial instruments included in the borrowings and receivables category comprise cash and cash equivalents, restricted cash, trade receivables, related parties balances, other receivables, and balances receivable from the Water National Agency &#8211; ANA. The financial instruments under the &#8220;other liabilities&#8221; category comprise accounts payable to contractors and suppliers, borrowings and financing, services payable, balances payable deriving from the Public Private Partnership-PPP and program contract commitments, which are non-derivative financial assets and liabilities with fixed or determinable payments, not quoted in an active market.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The estimated fair values of financial instruments are as follows:</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial Assets</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="20%"></TD>

   <TD width="12%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="12%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="10%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="11%"></TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="25%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="22%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left>&nbsp;</TD>

   <TD width="12%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Carrying</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Carrying</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">amount</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Fair value</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">amount</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Fair value</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Cash and cash equivalents</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,983,822</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,983,822</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,886,221</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,886,221</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Restricted cash</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">21,999</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">21,999</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">24,078</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">24,078</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Trade receivables</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,742,607</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,742,607</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,711,306</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,711,306</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Water National Agency &#8211; ANA</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">82,676</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">82,676</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">81,221</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">81,221</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other receivables</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">237,068</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">237,068</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">167,369</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">167,369</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Additionally, SABESP has financial instrument assets receivables from related parties, in the amount of R$855,946 as of March 31, 2017 (R$871,709 as of December 31, 2016), which were calculated in accordance with the conditions negotiated&#8217; between related parties. The conditions and additional information referring to these financial instruments are disclosed in Note 9 to this interim financial information and Note 10 to the Annual Financial Statements of December 31, 2016. Part of this balance, totaling R$780,035 (R$788,180 as of December 31, 2016), refers to reimbursement of additional retirement and pension plan - G0 and is indexed by IPCA plus simple interest of 0.5% p.m. This interest rate approximates that one practiced by federal government bonds (NTN-b) with terms similar to those of related-party transactions.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial Liabilities</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="21%"></TD>

   <TD width="13%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="11%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="11%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="9%"></TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="25%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="21%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left>&nbsp;</TD>

   <TD width="13%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Carrying</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Carrying</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">amount</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Fair value</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">amount</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Fair value</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Borrowings and financing</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,741,469</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,444,709</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,964,143</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,776,178</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Trade payables and contractors</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">201,694</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">201,694</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">311,960</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">311,960</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Services payable</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">437,215</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">437,215</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">460,054</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">460,054</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Program contract commitments</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">180,671</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">180,671</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">178,093</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">178,093</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="21%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Public-Private Partnership &#8211; PPP</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,427,189</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,427,189</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,249,418</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,249,418</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The criteria adopted to obtain the fair values of borrowings and financing, in preparing the interim financial information as of March 31, 2017, are consistent with those adopted in the Annual Financial Statements for the fiscal year ended December 31, 2016. In the Annual Financial Statements, these criteria are disclosed in Note 5.4.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Considering the nature of other financial instruments, assets and liabilities of the Company, the balances recognized in the balance sheet approximate the fair values, taking into account the maturities close to the end of the reporting period, comparison of contractual interest rates with market rates in similar operations at the end of the reporting period, their nature and maturity terms.</FONT></P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 30 of 80</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

<A name="page_32"></A><BR>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%" align=right>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">5 Key accounting estimates and judgments</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Estimates and judgments are continually evaluated and are based on historical experience and on other factors, including expectations of future events that are believed to be reasonable under the circumstances.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The key accounting estimates and judgments are: (i) allowance for doubtful accounts, (ii) intangible assets resulting from concession and program contracts, (iii) provisions, (iv) pension plan liabilities, and (v) deferred income tax and social contribution, and are disclosed in Note 6 to the Annual Financial Statements as of December 31, 2016.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">6 Cash and cash equivalents</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="60%"></TD>

   <TD width="13%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Cash and banks</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">81,851</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">137,395</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Cash equivalents</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,901,971</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,748,826</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,983,822</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,886,221</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Cash and cash equivalents include cash, bank deposits and high-liquidity short-term financial investments, mainly represented by repurchase agreements (accruing CDI interest rates), deposited at Banco do Brasil, whose original maturities are lower than three months, which are convertible into a cash amount and subject to an insignificant risk of change in value.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, the average yield of financial investments corresponds to 99.21% of CDI (99.24% as of December 31, 2016).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">7 Restricted cash</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="30%"></TD>

   <TD width="30%"></TD>

   <TD width="13%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=5>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Current</FONT>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Agreement with the S&#227;o</FONT> <FONT size=2 face="Georgia,Times New Roman,Times,serif">Paulo municipal</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">government (i)</FONT>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">16,264</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">15,858</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Federal Savings Bank &#8211; escrow deposit</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(ii)</FONT>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">400</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,989</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=5>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,335</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,231</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=5>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">21,999</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">24,078</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px 0px 0px 20pt">&nbsp;</P>

<TABLE style="WIDTH: 97%" cellSpacing=0 cellPadding=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i)</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Agreement with the municipal government of S&#227;o Paulo where the Company transfers 7.5% of the Municipal revenue to the Municipal Fund;</FONT> </TD></TR>

<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(ii)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Refers to savings account for receiving escrow deposits regarding lawsuits with final and unappealable decisions in favor of the Company, which are blocked as per contractual clause.</FONT> </TD></TR></TABLE></DIV>

<P>&nbsp;</P>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<TABLE cellSpacing=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">8</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Trade receivables</FONT></B> </TD></TR></TABLE>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="60%"></TD>

   <TD width="13%"></TD>

   <TD width="1%"></TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) Financial position balances</FONT></B>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Private sector:</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">General and special customers (i) (ii)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,198,489</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,205,498</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Agreements (iii)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">309,359</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">315,351</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,507,848</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,520,849</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Government entities:</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Municipal</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">522,135</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">520,950</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Federal</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,644</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,414</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Agreements (iii)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">276,938</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">279,449</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">803,717</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">803,813</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Wholesale customers &#8211; Municipal governments: (iv)</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Guarulhos</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">789,869</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">778,106</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Mau&#225;</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">483,484</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">467,775</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Mogi das Cruzes</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,447</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,527</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.359pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Santo Andr&#233;</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">970,035</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">946,045</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.359pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">S&#227;o Caetano do Sul</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,326</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,371</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.359pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Diadema</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">222,671</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">222,671</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total wholesale customers &#8211; Municipal governments</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,470,832</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,419,495</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Unbilled supply</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">530,266</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">481,389</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Subtotal</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,312,663</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,225,546</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Allowance for doubtful accounts</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,570,056)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,514,240)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,742,607</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,711,306</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Current</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,580,821</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,557,472</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Noncurrent</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">161,786</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">153,834</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,742,607</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,711,306</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<TABLE style="WIDTH: 97%" cellSpacing=0 cellPadding=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">General customers &#8211; residential and small and mid-sized companies</FONT> </TD></TR>

<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(ii)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Special customers &#8211; large consumers, commercial industries, condominiums and special billing consumers (fixed demand agreements, industrial waste, wells, etc.).</FONT> </TD></TR>

<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(iii)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Agreements - installment payments of past-due receivables, plus monetary restatement and interest, when provided for in the agreements.</FONT> </TD></TR>

<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(iv)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Wholesale basis customers - municipal governments - This balance refers to the sale of treated water to municipalities, which are responsible for distributing to, billing and charging final customers. Some of these municipalities are questioning in court the tariffs charged by SABESP, which have full allowance doubtful accounts. Additionally, the overdue amounts are included in the allowance for doubtful accounts.</FONT> </TD></TR></TABLE></DIV>

<P>&nbsp;</P>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<TABLE cellSpacing=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b)</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">The aging of trade receivables is as follows</FONT></B> </TD></TR></TABLE>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="60%"></TD>

   <TD width="13%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Current</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,303,556</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,337,503</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Past-due:</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Up to 30 days</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">270,372</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">263,157</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">From 31 to 60 days</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">153,693</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">148,927</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">From 61 to 90 days</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">70,612</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">53,268</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">From 91 to 120 days</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">87,974</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">109,138</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">From 121 to 180 days</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">123,367</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">124,001</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">From 181 to 360 days</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">220,328</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">203,837</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Over 360 days</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,082,761</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,985,715</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total past-due</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,009,107</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,888,043</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,312,663</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,225,546</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The increase in the overdue balance was mainly due to the default of the municipalities that purchased water on a wholesale basis, given that they are challenging the tariffs charged by SABESP in court, and the increase in default of amounts overdue, related to private customers.</FONT></P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 33 of 80</FONT></P>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<DIV align=right>

<TABLE style="WIDTH: 98%" cellSpacing=0 cellPadding=0 border=0>



<TR>

   <TD width="5%"></TD>

   <TD width="95%"></TD></TR>

<TR vAlign=bottom>

   <TD width="5%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(c)</FONT></B>&nbsp;</TD>

   <TD width="95%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Allowance for doubtful accounts</FONT></B>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="60%"></TD>

   <TD width="13%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March 2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Balance at beginning of the period</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,514,240</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,307,793</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Private sector /government entities</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30,546</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">39,693</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Recoveries</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,485)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(22,856)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Wholesale customers</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">38,278</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">68,747</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Net additions for the period</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">65,339</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">85,584</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Write-offs in the period referring to accounts receivable</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(9,523)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,626)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Balance at end of the period</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,570,056</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,389,751</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Reconciliation of estimated losses</FONT></B>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.279pt" width="60%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">of income</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March 2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Write-offs</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58,136</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">41,537</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Losses with state entities (related parties)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(288)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">246</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Losses with private sector / government entities</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30,546</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">39,693</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Losses with wholesale customers</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,227</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,542)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Recoveries</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,485)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(22,856)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Amount recorded as selling expenses</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">86,136</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">56,078</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Wholesale sales losses, amounting to R$37,051 from January to March 2017 and R$71,289 from January to March 2016, were also recorded as revenue reduction.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company does not have customers representing 10% or more of its total revenues.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">9 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Related-Party Balances and Transactions</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company is a party to transactions with its controlling shareholder, the State Government, and companies related to it.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Accounts receivable, interest on capital payable, revenue and expenses with the S&#227;o Paulo State Government</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="60%"></TD>

   <TD width="13%"></TD>

   <TD width="1%">&nbsp; </TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Accounts receivable</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Current:</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.839pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Sanitation services</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">126,693</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">134,005</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 6.839pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Allowance for losses</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(56,336)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(56,624)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 18.36pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Reimbursement for retirement and pension benefits paid G0):</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 13.679pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">- monthly flow (payments)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">22,034</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">22,696</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 13.679pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">- GESP Agreement &#8211; 2008</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">56,512</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">56,512</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 13.679pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">- GESP Agreement&#8211; 2015</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">53,598</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">39,816</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=center>

   <P style="MARGIN-LEFT: 13pt" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#8220;Se Liga na Rede&#8221; program (l)</FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,554</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,148</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total current</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">208,055</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">202,553</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Noncurrent:</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 14.88pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Reimbursement for retirement and pension benefits paid (G0):</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 13.679pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">- GESP Agreement &#8211; 2008</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,709</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">18,838</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 13.679pt" width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">- GESP Agreement &#8211; 2015</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">643,182</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">650,318</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total noncurrent</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">647,891</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">669,156</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total receivables from shareholders</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">855,946</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">871,709</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Assets:</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Sanitation services</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">70,357</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">77,381</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Reimbursement of additional retirement and pension benefits (G0)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">780,035</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">788,180</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#8220;Se Liga na Rede&#8221; program (l)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,554</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,148</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">855,946</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">871,709</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="87%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Liabilities:</FONT>&nbsp;</TD>

   <TD width="13%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest on capital payable to related parties</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">351,788</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">351,788</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other (g)</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,306</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,853</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="60%"></TD>

   <TD width="13%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Revenue from sanitation services</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">109,926</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">97,526</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Payments received from related parties</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(119,586)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(87,651)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="60%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Receipt of GESP reimbursement referring to Law 4819/58</FONT>&nbsp;</TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(36,552)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(46,666)</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Contingent assets -GESP(not recorded)</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As mentioned above, as of March 31, 2017 and December 31, 2016, SABESP had contingent assets with GESP, not recorded in assets referring to the additional retirement and pension paid (Law 4,819/58), named &#8220;Disputed amounts receivable&#8221;, totaling R$955,334 and R$937,035, respectively.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(c) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Use of reservoirs&#8211; EMAE</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Empresa Metropolitana de &#193;guas e Energia S.A. (&#8220;EMAE&#8221;) planned to receive for the credit and obtain financial compensation for alleged past and future losses in electricity generation, due to water collection, and compensation for costs already incurred and to be incurred with the operation, maintenance and inspection of the Guarapiranga and Billings reservoirs used by SABESP in its operations.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Several lawsuits were filed by EMAE, among which an arbitration proceeding related to the Guarapiranga reservoir and a lawsuit related to the Billings reservoir, both pleading for financial compensation due to SABESP&#8217;s water collect for public supply, alleging that this conduct has been causing permanent and growing loss in the capacity of generating electricity of Henry Borden hydroelectric power plant with financial losses.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of April 10, 2014, the Company issued a Notice to the Market including the information about an eventual future agreement.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of October 28, 2016, the Company entered into an agreement based on a Private Transaction Agreement and Other Adjustments with EMAE aimed to fully and completely settle the disputes involving the two companies.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pursuant to the terms of Clause Two of the agreement, the transaction is subject to the condition precedent of approval by the competent bodies of EMAE.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Upon ratification of the agreement, all litigation between SABESP and EMAE will cease permanently.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The agreement involves the payment by SABESP to EMAE of the following amounts:</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">- </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">R$6,610 annually payments, adjusted for inflation, as of the execution date of this instrument, by the IPCA or on any other index that may replace it, by the last business day of October of each fiscal year, with (i) the first of such annual payments due up to the last business day of October 2017 and (ii) the last payment due up to the last business day of October 2042; and</FONT></P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">- </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">R$46,270, in five annual and successive installments, adjusted for inflation by the IPCA or any other index that may replace it, with the first installment of R$9,254 due on April 30, 2017 and the subsequent ones in 4 (four) installments of the same amount, due on every April 30 of the subsequent years, or on the first subsequent business day.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On April 11, 2016, the Company was served with lawsuits filed by EMAE&#8217;s minority shareholders against the S&#227;o Paulo State. The plaintiffs of these lawsuits are seeking a decision that requires the State to prohibit SABESP from extracting water from these reservoirs without paying a financial compensation to EMAE and that allows EMAE to pump water from the reservoirs to its hydroelectric power plant. The plaintiffs of this lawsuit claim that the State, as EMA&#8217;s controlling shareholder, acted against EMAE and in favor of SABESP.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">If SABESP can no longer extract water from these reservoirs, it will have to transport water from more distant places, increasing water transportation costs, which may jeopardize the Company&#8217;s ability to provide an appropriate service in the region.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(d) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Agreements with reduced tariffs with State and Municipal Government Entities that joined the Rational Water Use Program (PURA)</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company has signed agreements with government entities related to the State Government and municipalities where it operates that benefit from a reduction of 25% in the tariff of water supply and sewage services when they are not in default. These agreements provide for the implementation of the rational water use program, which takes into consideration the reduction in water consumption.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(e) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Guarantees</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The State Government provides guarantees for some borrowings and financing of the Company and does not charge any fee with respect to such guarantees.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(f) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Personnel assignment agreement among entities related to the State Government</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company has personnel assignment agreements with entities related to the State Government, whose expenses are fully passed on and monetarily reimbursed. From January to March 2017 and in the same period in 2016, the expenses related to personnel assigned by SABESP to other state government entities amounted to R$2,523 and R$2,247, respectively.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">From January to March 2017, there were no expenses related to personnel assigned by other entities to SABESP, but totaled R$4 in the same period in 2016.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(g) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Services obtained from state government entities</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017 and December 31, 2016, SABESP had an outstanding amounts payable of R$1,306 and R$1,853, respectively, for services rendered by S&#227;o Paulo State Government entities.</FONT></P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%" align=right>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(h) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Non-operating assets</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017 and December 31, 2016, the Company had an amount of R$969 related to a free land lent to DAEE (Department of Water and Electricity).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(i) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Sabesprev</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company sponsors a private defined benefit pension plan, which is operated and administered by Sabesprev. The net actuarial liability recognized as of March 31, 2017 amounted to R$750,291 (R$753,170 as of December 31, 2016), according to Note 19 (b).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(j) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Compensation of Management Key Personnel</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Expenses related to the compensation to the members of its Board of Directors, Fiscal Council and Board of Executive Officers amounted to R$926 and R$983 from January to March 2017 and the same period in 2016, respectively. An additional amount of R$124, related to the bonus program paid to Executive Officers, was recorded from January to March 2017 and in the same period in 2016.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(k) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Loan agreement through credit facility</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company holds interest in certain Special Purpose Entities (SPEs), not holding the majority interest but with cast vote and power of veto in some issues, with no ability to use such power of veto in a way to affect returns over investments. Therefore, these SPEs are considered for accounting purposes as jointly-owned subsidiaries.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company entered into a loan agreement through credit facility with the SPEs Aquapolo Ambiental S.A. and Attend Ambiental S.A. on May 9, 2014, to finance the operations of these companies, until the borrowings and financing requested with financial institutions is cleared. These agreements remain with the same characteristics, according to the table below:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>



<TR>

   <TD width="20%"></TD>

   <TD width="2%"></TD>

   <TD width="14%"></TD>

   <TD width="2%"></TD>

   <TD width="14%"></TD>

   <TD width="2%"></TD>

   <TD width="14%"></TD>

   <TD width="2%"></TD>

   <TD width="14%"></TD>

   <TD width="2%"></TD>

   <TD width="14%"></TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Principal</FONT></B>&nbsp;</TD>

   <TD width="2%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">disbursed</FONT></B>&nbsp;</TD>

   <TD width="2%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="14%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Interest</FONT></B>&nbsp;</TD>

   <TD width="2%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">SPE</FONT></B>&nbsp;</TD>

   <TD width="2%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">amount</FONT></B>&nbsp;</TD>

   <TD width="2%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">balance</FONT></B>&nbsp;</TD>

   <TD width="2%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD>

   <TD width="2%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Interest rate</FONT></B>&nbsp;</TD>

   <TD width="2%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Maturity</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Attend Ambiental</FONT>&nbsp;</TD>

   <TD width="2%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,400</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,338</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,738</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">SELIC + 3.5 % p.a.</FONT>&nbsp;</TD>

   <TD width="2%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Aquapolo Ambiental</FONT>&nbsp;</TD>

   <TD width="2%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,629</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,103</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,732</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI + 1.2% p.a.</FONT>&nbsp;</TD>

   <TD width="2%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">04/30/2016 (ii)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Aquapolo Ambiental</FONT>&nbsp;</TD>

   <TD width="2%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">19,000</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">9,377</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">28,377</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI + 1.2% p.a.</FONT>&nbsp;</TD>

   <TD width="2%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">10/30/2015 (ii)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.002pt" width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD width="2%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30,029</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">17,818</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">47,847</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<TABLE style="WIDTH: 97%" border=0 cellSpacing=0 cellPadding=0>



<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(i)</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The loan agreement with SPE Attend Ambiental S/A matures within 180 days, from the date when the respective amount is available in the borrower&#8217;s account, renewable for the same period. The credit has been overdue since May 11, 2015 and is subject to contractual default charges (inflation adjustment considering the IGP-M variation, 2% fine and default interest of 1% p.m.). The agreement has been renegotiated between the parties.</FONT> </TD></TR>

<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(ii)</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The R$19,000 loan agreement originally expired on April 30, 2015, but was extended to October 30, 2015. The Company and Aquapolo Ambiental S/A are renegotiating the payment terms and the maturity of both agreements.</FONT> </TD></TR></TABLE></DIV>

<P>&nbsp;</P>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 38 of 80</FONT></P>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As a result of the renegotiations, the principal, in the amount of R$30,029, and interest, in the amount of R$17,818, that used to be recognized in current assets, under &#8220;other receivables&#8221;, were reclassified to the same group of noncurrent assets until new payment conditions are agreed upon. As of March 31, 2017, the balance of principal and interest rates of these agreements was R$47,847 (R$52,407 as of December 31, 2016). From January to March 2017, a financial income recognized was R$4,560 (R$2,006 from January to March 2016).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(l) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&#8220;Se Liga na Rede&#8221; (Connect to the Network Program)</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The State Government enacted the State Law n&#186; 14,687/12, creating the pro-connection program, destined to financially subsidize the execution of household branches necessary to connect to the sewage collecting networks, in low income households which agreed to adhere to the program. The program expenditures, except for indirect costs, construction margin and borrowing costs are financed with 80% of funds deriving from the State Government and the remaining 20% invested by SABESP, which is also liable for the execution of works. As of March 31, 2017, the program total amount was R$79,255 (R$79,274 as of December 31, 2016), R$5,554 (R$6,148 as of December 31, 2016) recorded in balances receivable from related parties, the amount of R$34,896 (R$34,915 as of December 31, 2016) recorded in the group of intangible assets and R$38,805 (R$38,211 as of December 31, 2016) reimbursed by GESP.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">10 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Water National Agency - ANA</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company has agreements executed within the scope of the Hydrographic Basin Depollution Program (PRODES), also known as "Treated Sewage Purchase Program".</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">This program does not finance works or equipment, remunerates by results achieved, i.e., by effectively treated sewage. In this program, the Water National Agency (ANA) makes available funds, which are restricted to a specific current account and applied in investment funds at the Brazilian Federal Savings Bank (CEF), until the fulfillment of treated sewage volume is evidenced, as well as, the reduction of polluting cargoes of each agreement.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">When resources are made available, liabilities are recorded until funds are released by ANA. After the evidence of targets stipulated in each contract, the revenue deriving from these funds is recognized, but if these targets are not met, funds will return to the National Treasury with the appropriate funds earnings. As of March 31, 2017, the balances of assets and liabilities were R$82,676 (R$81,221 as of December 31, 2016), and the liabilities are recorded under "other liabilities" of noncurrent liabilities.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">11 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Investments</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company holds interest in certain Special Purpose Entities (SPE). Although SABESP has no majority shares of its investees, the shareholders&#8217; agreement provides for the power of veto in certain management issues, with no ability, however, to use such power of veto in a way to affect returns over investments, indicating participating shared control (joint venture &#8211; CPC 19 (R2)).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company holds interest valued by the equity method.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">See additional information on the operations of each investee in Note 12 to the Annual Financial Statements as of December 31, 2016.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Summary of the investees&#8217; financial statements and SABESP&#8217;s equity interest:</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="30%"></TD>

   <TD width="10%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="10%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="10%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="10%"></TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="21%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Profit (loss) for the</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Company</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="21%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Equity</FONT></B></TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 0pt" width="21%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">period</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,&nbsp;</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="10%" align=right><STRONG><FONT size=2>December 31,</FONT></STRONG>&nbsp;</TD>

   <TD width="1%" align=right><STRONG><FONT size=2></FONT></STRONG></TD>

   <TD width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="73%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Sesamm</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">38,887</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">37,198</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,689</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,318</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#193;guas de Andradina (i)</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">17,063</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">16,161</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">902</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,191</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#193;guas de Castilho</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,965</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,706</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">259</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">968</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Saneaqua Mairinque</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,198</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,090</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">108</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(214)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Attend Ambiental</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,954</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,925</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,029</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,143</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Aquapolo Ambiental</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">13,194</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,340</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">854</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(169)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="30%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Paulista Geradora de Energia</FONT>&nbsp;</TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,468</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,469</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3)</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="20%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="9%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="5%"></TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left>&nbsp;</TD>

   <TD width="8%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="9%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="16%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Equity in the earnings of</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="6%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="5%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Company</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="18%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Investments</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 28.559pt" width="16%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">subsidiaries</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Interest percentage</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left>&nbsp;</TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March&nbsp;</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=right><STRONG><FONT size=2>December</FONT></STRONG>&nbsp;</TD>

   <TD width="1%" align=right><STRONG><FONT size=2></FONT></STRONG></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="5%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left>&nbsp;</TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="5%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="5%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="68%" colSpan=12>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Sesamm</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">13,999</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">13,391</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">608</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">474</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">36%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">36%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#193;guas de Andradina</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,120</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,849</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">271</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">957</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#193;guas de Castilho</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,190</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,112</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">78</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">290</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Saneaqua Mairinque</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,259</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,227</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(64)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Attend Ambiental</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,229</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,766</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">463</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">514</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Aquapolo Ambiental</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,465</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,047</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">418</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(83)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">49%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">49%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Paulista Geradora de Energia</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,117</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,117</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">25%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">25%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,379</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30,509</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,870</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,087</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="5%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other investments</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">587</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">587</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="5%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Overall total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,966</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">31,096</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="5%" align=left>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 40 of 80</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

<!--$$/page=--><A name="page_42"></A><BR>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">12 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Investment properties</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, the balance of &#8220;Investment properties&#8221; is R$57,938 (December 31, 2016 &#8211;R$57,968). As of March 31, 2017 and December 31, 2016, the market value of these properties was approximately R$404,000.</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="27%">&nbsp;</TD>

   <TD width="9%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="11%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="11%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="9%"></TD></TR>

<TR vAlign=bottom>

   <TD width="27%" align=left>&nbsp;</TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Write-offs and</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="27%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">disposals</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Depreciation</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="70%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.24pt" width="27%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Investment properties</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">57,968</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(7)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(23)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">57,938</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.24pt" width="27%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">57,968</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(7)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(23)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">57,938</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="27%" align=left>&nbsp;</TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Write-offs and</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="27%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2015</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">disposals</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Depreciation</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="70%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="27%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Investment properties</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">56,957</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">9</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(26)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">56,940</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="27%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">56,957</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">9</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(26)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">56,940</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">13 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Intangible assets</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Statement of financial position details</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="26%"></TD>

   <TD width="7%"></TD>

   <TD width="1%"></TD>

   <TD width="7%"></TD>

   <TD width="1%"></TD>

   <TD width="7%"></TD>

   <TD width="1%"></TD>

   <TD width="7%"></TD>

   <TD width="1%"></TD>

   <TD width="6%"></TD>

   <TD width="1%"></TD>

   <TD width="6%"></TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="23%" colSpan=5 align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B></TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" colSpan=3 align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Accumulated</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Accumulated</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Cost</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">amortization</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Net</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Cost</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">amortization</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Net</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Intangible assets arising from:</FONT>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Agreements &#8211; equity value</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">9,300,692</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(1,781,987)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">7,518,705</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">9,222,543</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(1,739,588)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">7,482,955</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Agreements &#8211; economic value</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,991,226</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(569,540)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,421,686</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,925,361</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(543,709)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,381,652</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Program contracts</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">9,323,017</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(2,698,551)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">6,624,466</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">9,209,367</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(2,633,346)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">6,576,021</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Program contracts &#8211; commitments</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">991,848</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(177,701)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">814,147</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">991,848</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(168,632)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">823,216</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Services contracts &#8211; S&#227;o Paulo</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">17,898,926</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(3,044,453)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">14,854,473</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">17,457,658</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(2,904,951)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">14,552,707</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Software license</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">607,301</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(160,211)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">447,090</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">575,494</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(145,257)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">430,237</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">40,113,010</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(8,432,443)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">31,680,567</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">39,382,271</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(8,135,483)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">31,246,788</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b) Changes</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="12%"></TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="4%"></TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="6%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">December 31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="6%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="8%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Estimated</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="7%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Write-offs</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="4%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Additions</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">losses</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Transfers </FONT></B></TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=center><STRONG><FONT size=1>and disposals</FONT></STRONG>&nbsp;</TD>

   <TD width="1%" align=center><STRONG><FONT size=1></FONT></STRONG></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Amortization</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Intangible assets arising from:</FONT>&nbsp;</TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="4%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Agreements &#8211; equity value</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">7,482,955</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">81,886</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">2,078</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">312</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(1,805)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(46,721)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">7,518,705</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Agreements &#8211; economic value</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,381,652</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">67,641</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">8</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(23)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(1,007)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(26,585)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,421,686</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Program contracts</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">6,576,021</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">121,742</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">4,833</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">513</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(3,688)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(74,955)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">6,624,466</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Program contracts &#8211; commitments</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">823,216</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(9,069)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">814,147</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Services contracts &#8211; S&#227;o Paulo</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">14,552,707</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">441,546</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">6,460</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">2,148</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(4,738)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(143,650)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">14,854,473</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Software license</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">430,237</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">22,013</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">6,489</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(11,649)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">447,090</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">31,246,788</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">734,828</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">13,379</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">9,439</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(11,238)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(312,629)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">31,680,567</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="12%"></TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="4%"></TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="6%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="6%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="8%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Reversal of</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="7%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="7%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="4%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="6%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">December 31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="6%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="8%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">estimated</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="7%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Write-offs</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="4%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">2015</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Additions</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">losses</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Transfers </FONT></B></TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=center><STRONG><FONT size=1>and disposals</FONT></STRONG>&nbsp;</TD>

   <TD width="1%" align=center><STRONG><FONT size=1></FONT></STRONG></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">Amortization</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=center><B><FONT size=1 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Intangible assets arising from:</FONT>&nbsp;</TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="4%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Agreements &#8211; equity value</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">7,287,630</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">79,042</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,061</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">20</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(3)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(35,989)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">7,331,761</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Agreements &#8211;economic value</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,353,020</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">10,778</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">3</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(17,509)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,346,292</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Program contracts</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">6,288,575</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">89,263</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(1,471)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">944</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(79)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(70,270)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">6,306,962</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Contract programs &#8211; commitments</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">850,530</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(8,207)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">842,323</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Services contract &#8211; S&#227;o Paulo</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">12,367,017</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">446,503</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,680</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(31)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(238)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(132,749)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">12,682,182</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Software license</FONT>&nbsp;</TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="4%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">366,854</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">26,894</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(9,469)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">384,279</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="12%" align=left><FONT size=1 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">28,513,626</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">652,480</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">1,270</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">936</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(320)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">(274,193)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=right><FONT size=1 face="Georgia,Times New Roman,Times,serif">28,893,799</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">In February 2017, the Company started operations in the municipality of Santa Branca.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp; &nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(c) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Construction services</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="41%"></TD>

   <TD width="12%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="11%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="11%"></TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="36%" colSpan=5 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March 2017</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Water supply</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Sewage services</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction revenue</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">476,696</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">246,232</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">722,928</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction cost incurred</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">466,257</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">240,972</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">707,229</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Margin</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,439</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,260</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">15,699</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="77%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="36%" colSpan=5 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March 2016</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Water supply</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Sewage services</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction revenue</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">429,067</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">196,213</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">625,280</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction cost incurred</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">419,594</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">192,792</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">612,386</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Margin</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">9,473</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,421</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,894</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(d) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">General information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">During the period ended March 31, 2017, there were no relevant changes in the criteria to account for intangible assets and types of contracts. Further information is included in Note 14 (d) to the Annual Financial Statements as of December 31, 2016.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company has obligations recorded in &#8220;Program Contract&#8211; Commitments&#8221; in current liabilities in the amount of R$110,098 and R$109,042 as of March 31, 2017 and December 31, 2016, respectively, and noncurrent liabilities in the amount of R$70,573 and R$69,051 as of March 31, 2017 and December 31, 2016, respectively.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(e) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Capitalization of interest and other finance charges</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">From January to March 2017, the Company capitalized interest and inflation adjustment in concession intangible assets totaling R$166,223, including the S&#227;o Louren&#231;o Production System and Leases (R$123,717 from January to March 2016), during the construction period.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(f) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Construction margin</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company acts as a primary responsible to construct and install the infrastructure related to the concession, using own efforts or hiring outsourcing services, receiving the risks and benefits.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As a consequence, the Company recognizes revenue from construction service corresponding to the cost of construction increased by margin. Generally, the constructions related to the concessions are performed by third parties, in such case, the margin of the Company is lower, normally, to cover eventual administration costs, and the responsibility of the primary risk. As of March 31, 2017 and 2016, the margin was 2.3%.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction margin from January to March 2017 and the same period in 2016 was R$15,699 and R$12,894, respectively.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(g) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Expropriations</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As a result of the construction of priority projects related to water and sewage systems, the Company was required to expropriate third-parties' properties, and the owners of these properties will be compensated either amicably or through courts.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The costs of these expropriations are recorded as concession intangible assets after the transaction is concluded. From January to March 2017, the total amount related to expropriations was R$2,901 (R$2,216 from January to March 2016).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(h) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Public-Private Partnership - PPP</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">SABESP carries out operations related to the PPPs mentioned below. These operations and their respective obligations and guarantees are supported by agreements executed according to Law 11,079/04.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Alto Tiet&#234; Production System</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017 and December 31, 2016, the amounts recognized as intangible asset related to PPP were R$379,310 and R$382,103, respectively.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">From January to March 2017, a discount rate of 8.20% p.a. was used to calculate the adjustment to present value of the agreement. The obligations assumed by the Company as of March 31, 2017 and December 31, 2016 are shown in the next table.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On a monthly basis, SABESP assigns funds from tariffs to the SPE CAB Sistema Produtor Alto Tiet&#234; S/A, in the amount of R$9,773, corresponding to the monthly remuneration. This amount is annually adjusted by the IPC &#8211; FIPE and is recorded in a restricted account, pursuant to the contractual operating proceeding. Should SABESP comply with its monthly obligations with the SPE, the funds from the restricted account will be released.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The guarantee has been effective since the beginning of the operation and will be valid until the conclusion, termination, intervention, annulment or caducity of the Administrative Concession, or other extinction events provided for in the Concession Agreement or in the law applicable to administrative concessions, including in the event of bankruptcy or extinction of the SPE.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">S&#227;o Louren&#231;o Production System</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017 and December 31, 2016, the carrying amount recorded in the Company&#8217;s intangible assets, related to this PPP, amounted to R$2,141,317 and R$1,951,538, respectively. Intangible assets are accounted for based on the physical evolution of the works which, as of March 31, 2017 was approximately 69%, with a counter-entry in the Public-Private Partnership (PPP) liabilities account. As of March 31, 2017, a discount rate of 7.80% p.a. was used to calculate the adjustment to present value of the agreement.</FONT></P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The obligations assumed by the Company as of March 31, 2017 and December 31, 2016 are shown in the table below, and the increase in intangible assets and liabilities was due to the progress of works in 2017.</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="7%"></TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="10%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="9%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="9%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD></TR>

<TR vAlign=bottom>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="28%" colSpan=5 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B></TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="27%" colSpan=5 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Current</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Noncurrent</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Current</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Noncurrent</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">liabilities</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">liabilities</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">liabilities</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">liabilities</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">liabilities</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">liabilities</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="63%" colSpan=12>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="7%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Alto Tiet&#234;</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,533</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">301,482</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">334,015</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">31,898</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">309,858</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">341,756</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="7%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">S&#227;o Louren&#231;o</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,093,174</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,093,174</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,907,662</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,907,662</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="63%" colSpan=12>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="7%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,533</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,394,656</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,427,189</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">31,898</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,217,520</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,249,418</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(i) Works in progress</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, the amount of R$8,854 million is recorded under intangible assets as work in progress (R$9,156 million - December 31, 2016), and in the period ended March 31, 2017, the major projects are located in the municipalities of S&#227;o Paulo, Franca and Praia Grande, totaling R$5,747 million (including R$2,141 million from PPP S&#227;o Louren&#231;o), R$230 million and R$199 million, respectively.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(j) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Amortization of intangible assets</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The amortization average rate totaled 3.9% as of March 31, 2017 and 2016.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(k) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Software license of use</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The software license of use is capitalized based on the costs incurred to acquire software and make them ready for use. The project to implement an integrated business management solution (ERP system), which includes the administrative/financial module and the commercial module, is in progress. The administrative/financial module began operations in April 2017.</FONT></P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">14 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Property, plant and equipment</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Statement of financial position details</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="15%"></TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="9%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=left>&nbsp; </TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" colSpan=3 align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Accumulated</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Accumulated</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Cost</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">depreciation</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Net</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Cost</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">depreciation</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Net</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Land</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">92,494</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">92,494</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">92,494</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">92,494</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Buildings</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">77,581</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(34,734)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">42,847</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">77,548</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(34,286)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">43,262</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Equipment</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">326,926</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(195,080)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">131,846</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">338,696</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(189,556)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">149,140</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Transportation equipment</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,922</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(6,626)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,296</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,141</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(6,610)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,531</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Furniture and fixtures</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">23,573</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(11,833)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,740</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">23,633</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(11,647)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,986</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,179</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(222)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">957</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,181</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(211)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">970</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">532,675</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(248,495)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">284,180</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">544,693</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(242,310)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">302,383</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b) Changes</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="15%"></TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="9%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Write-offs</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">and</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">31, 2016</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Additions</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Transfers</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">disposals</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Depreciation</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 5.16pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Land</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">92,494</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">92,494</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 5.16pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Buildings</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">43,262</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(426)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">42,847</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 5.16pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Equipment</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">149,140</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,426</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(9,340)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(30)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(18,350)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">131,846</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 5.16pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Transportation equipment</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,531</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(25)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(10)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(200)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,296</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 5.16pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Furniture and fixtures</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,986</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">175</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(85)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(29)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(307)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,740</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 5.16pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">970</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(13)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">957</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 5.16pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">302,383</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,601</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(9,439)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(69)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(19,296)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">284,180</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="68%" colSpan=12>&nbsp;</TD></TR>

<TR>

   <TD width="68%" colSpan=12>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="9%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="8%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Write-offs</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="9%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="8%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">and&nbsp;</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2015</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Additions</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Transfers</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">disposals</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Depreciation</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Land</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">102,708</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">102,708</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Buildings</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45,891</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">171</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(944)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45,118</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Equipment</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">162,218</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,555</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(5,891)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(23)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(8,520)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">160,339</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Transportation equipment</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,692</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">97</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(237)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,552</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Furniture and fixtures</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,418</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">254</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,784</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(5)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(734)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,717</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">149</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">147</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">325,076</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,906</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(936)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(28)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(10,437)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">326,581</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(c) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Depreciation</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company annually revises the depreciation rates of: buildings &#8211; 2.3%; equipment- 16.2%; transportation equipment - 10% and furniture, fixture and equipment &#8211; 7.0%. Lands are not depreciated.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The depreciation average rate was 12.0% and 10.8%, as of March 31, 2017 and 2016, respectively.</FONT></P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></DIV>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">&nbsp;</DIV>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"><STRONG><FONT style="FONT-SIZE: 12pt; FONT-FAMILY: arial">Notes to the Quarterly Financial Information</FONT></STRONG></DIV>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">&nbsp;</DIV>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<TABLE cellSpacing=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">15</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Borrowings and Financing</FONT></B> </TD></TR></TABLE></DIV>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%" align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="26%"></TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="8%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.28pt" width="26%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Borrowings and financing outstanding balance</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" noWrap align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" noWrap align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" colSpan=3 align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=left>&nbsp;</TD></TR>

<TR>

   <TD width="72%" colSpan=12>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Financial institution</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Current</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Noncurrent</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Current</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Noncurrent</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Local currency</FONT></B>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">10th issue debentures</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">41,234</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">115,016</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">156,250</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">40,967</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">120,343</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">161,310</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">12th issue debentures</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45,450</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">328,793</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">374,243</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45,450</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">340,165</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">385,615</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">14th issue debentures</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">40,056</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">158,174</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">198,230</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">39,802</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">178,571</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">218,373</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">15th issue debentures</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">340,492</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">339,697</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">680,189</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">97,692</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">672,657</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">770,349</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">17th issue debentures</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">144,391</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">768,150</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">912,541</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">140,144</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">904,094</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,044,238</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">18th issue debentures</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,648</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">220,479</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">253,127</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,436</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">223,840</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">256,276</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">19th issue debentures</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">199,714</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">199,714</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">199,461</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">199,461</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">20th issue debentures</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">495,866</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">495,866</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">495,533</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">495,533</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Federal Savings Bank</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">61,230</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,106,212</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,167,442</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">59,199</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,088,160</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,147,359</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES BAIXADA SANTISTA</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">16,662</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">29,158</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45,820</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">16,603</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">33,207</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">49,810</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES PAC</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,216</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58,755</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">69,971</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,987</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">60,293</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">71,280</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES PAC II 9751</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,303</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">26,033</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30,336</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,288</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">27,007</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">31,295</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES PAC II 9752</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,350</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">21,148</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">23,498</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,341</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">21,659</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">24,000</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES ONDA LIMPA</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">23,301</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">162,859</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">186,160</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">23,219</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">168,083</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">191,302</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES TIET&#202; III</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30,160</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">301,413</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">331,573</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30,054</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">307,862</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">337,916</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES 2015</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">404,936</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">404,936</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">233,967</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">233,967</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Leases</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">14,483</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">539,698</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">554181</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">14,914</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">537,602</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">552,516</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">772</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,666</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,438</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">746</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,829</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,575</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest and charges</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">69,686</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">69,686</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">121,605</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">121,605</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total in local currency</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,078,148</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,087,053</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,165,201</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">879,908</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,423,872</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,303,780</FONT>&nbsp;</TD></TR></TABLE></DIV>

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<P><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P><STRONG><FONT style="FONT-SIZE: 12pt; FONT-FAMILY: arial">Notes to the Quarterly Financial Information</FONT></STRONG>

<P><FONT size=2 face=Arial,Helvetica,sans-serif></FONT></P>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="26%"></TD>

   <TD width="7%">&nbsp;</TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Borrowings and financing outstanding balance</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" colSpan=3 align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=left>&nbsp;</TD></TR>

<TR>

   <TD width="71%" colSpan=12>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Financial institution</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Current</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Noncurrent</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Current</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Noncurrent</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Foreign currency</FONT></B>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Inter-American Development Bank - BID 713 &#8211; US$25,097 thousand (US$25,097 thousand</FONT>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">79,519</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">79,519</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">81,794</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">81,794</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Inter-American Development Bank - BID 1212 &#8211; US$87,364 thousand (US$92,503 thousand</FONT>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,565</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">244,238</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">276,803</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">33,499</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">267,979</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">301,478</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Inter-American Development Bank - BID 2202 &#8211; US$433,740 thousand (US$438,071</FONT>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">thousand in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">74,284</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,286,083</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,360,367</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">75,143</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,339,803</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,414,946</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">International Bank of Reconstruction and Development -BIRD &#8211; US$81,548 thousand</FONT>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(US$79,946 thousand in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">258,052</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">258,052</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">260,224</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">260,224</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Deutsche Bank &#8211; US$150,000 thousand (US$150,000 thousand in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">467,059</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">467,059</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">480,244</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">480,244</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Eurobonds&#8211; US$350,000 thousand (US$350,000 thousand in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,105,855</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,105,855</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,137,395</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,137,395</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">JICA 15 &#8211; &#165;14,405,735 thousand (&#165;14,981,590 thousand in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,775</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">376,914</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">409,689</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,175</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">386,111</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">418,286</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">JICA 18 &#8211; &#165;12,952,000 thousand (&#165;13,470,080 thousand in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">29,468</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">338,626</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">368,094</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">28,930</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">346,889</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">375,819</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">JICA 17 &#8211; &#165;1,627,078 thousand (&#165;1,596,251 thousand in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,251</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">44,343</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45,594</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,205</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">42,675</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">43,880</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">JICA 19 &#8211; &#165;29,307,288 thousand (&#165;27,596,009 thousand in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">831,506</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">831,506</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">768,463</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">768,463</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">BID 1983AB &#8211; US$106,346 thousand (US$106,346 thousand in December 2016)</FONT>&nbsp;</TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">75,859</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">256,773</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">332,632</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">78,030</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">263,921</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">341,951</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="26%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest and other charges</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">41,098</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">41,098</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">35,883</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">35,883</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total in foreign currency</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">366,819</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,209,449</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,576,268</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">366,659</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,293,704</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,660,363</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="71%" colSpan=12>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="26%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total borrowings and financing</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,444,967</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,296,502</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,741,469</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,246,567</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,717,576</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,964,143</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 0pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Exchange rate as of March 31, 2017: US$3.1684; &#165;0.02844 (as of December 31, 2016: US$3.2591; &#165;0.02792).</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 0pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, the Company did not record balances of borrowings and financing raised during the year to mature within 12 months.</FONT></P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 49 of 80</FONT></P>

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<P><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P></P><STRONG><FONT style="FONT-SIZE: 12pt; FONT-FAMILY: arial">Notes to the Quarterly Financial Information</FONT></STRONG></DIV>

<DIV align=left>&nbsp;</DIV>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="16%"></TD>

   <TD width="1%"></TD>

   <TD width="9%"></TD>

   <TD width="1%"></TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD></TR>

<TR vAlign=bottom>

   <TD width="16%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left>&nbsp;</TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Inflation</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 0pt" width="16%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Local currency</FONT></B>&nbsp;</TD>

   <TD width="1%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Guarantees</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Maturity</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Annual interest rates</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">adjustment</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="57%" colSpan=9>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">10th issue debentures</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2020</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">TJLP +1.92% (Series 1 and 3) and 9.53% (Series 2)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">IPCA (series 2)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">12th issue debentures</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2025</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">TR + 9.5%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">14th issue debentures</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2022</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">TJLP +1.92% (Series 1 and 3) and 9.19% (Series 2)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">IPCA (series 2)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">15th issue debentures</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2019</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI + 0.99% (Series 1) and 6.2% (Series 2)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">IPCA (series 2)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">17th issue debentures</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2023</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI +0.75 (Series 1) and 4.5% (Series 2)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">IPCA (series 2</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="16%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">and4.75% (Series 3)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">and 3)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">18th issue debentures</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2024</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">TJLP 1.92 % (Series 1 and 3) and 8.25% (Series 2)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">IPCA (series 2)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">19th issue debentures</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2017</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI + 0.80% to 1.08%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">20th issue debentures</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2019</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">CDI + 3.80%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Federal Savings Bank</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2017/2038</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5% to 9.5%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">TR</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES BAIXADA SANTISTA</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2019</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2.5%+TJLP</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES PAC</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2023</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2.15%+TJLP</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES PAC II 9751</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2027</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.72%+TJLP</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES PAC II 9752</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2027</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.72%+TJLP</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES ONDA LIMPA</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2025</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.92%+TJLP</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES TIET&#202; III</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2028</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.66%+TJLP</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank - BNDES 2015</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2035</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2.5%+TJLP</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Leases</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2035</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7.73% to 10.12%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">IPC</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="16%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12% (Presidente Prudente) and TJLP + 1.66%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="16%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Own funds</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2018/2025</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">TR</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="16%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(FINEP)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<P style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"></P>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"><STRONG><FONT style="FONT-SIZE: 12pt; FONT-FAMILY: arial">Notes to the Quarterly Financial Information</FONT></STRONG></DIV>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"><STRONG><FONT face=Arial></FONT></STRONG>&nbsp;</DIV>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%" align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="20%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="5%">&nbsp;</TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="5%">&nbsp;</TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%">&nbsp;</TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="5%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="5%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Exchange</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 2.88pt" width="20%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Foreign currency</FONT></B>&nbsp;</TD>

   <TD width="1%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="5%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Guarantees</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="5%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Maturity</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Annual interest rates</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">rate changes</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="56%" colSpan=9>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Inter-American Development Bank - BID 713 &#8211; US$25,097 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Government</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2017</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4.82% (*)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">US$</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Inter-American Development Bank - BID 1212 &#8211; US$87,364 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Government</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2025</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2.54% (*)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">US$</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Inter-American Development Bank - BID 2202 &#8211; US$433,740 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Government</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2035</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.99% (*)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">US$</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">International Bank for Reconstruction and Development - BIRD &#8211; US$81,548 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Government</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2034</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.67% (*)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">US$</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Deutsche Bank US$150,000 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2019</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Libor+4.50%(*)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">US$</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Eurobonds &#8211; US$350,000 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2020</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6.25%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">US$</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">JICA 15 &#8211; &#165;14,405,735 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Government</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2029</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.8% and 2.5%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">Yen</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">JICA 18&#8211; &#165;12,952,000 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Government</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2029</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.8% and 2.5%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">Yen</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">JICA 17&#8211; &#165;1,627,078 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Government</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2035</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.2% and 0.01%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">Yen</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">JICA 19 &#8211; &#165;29,307,288 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Government</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2037</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1.7% and 0.01%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">Yen</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">BID 1983AB &#8211; US$106,346 thousand</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2023</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">Libor + 1.88% to 2.38% (*)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=center><FONT size=2 face="Georgia,Times New Roman,Times,serif">US$</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="56%" colSpan=9>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="20%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(*)Rates comprising LIBOR + contractually defined spread.</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="5%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="5%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD></TR></TABLE></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"></P>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"><STRONG><FONT style="FONT-SIZE: 12pt; FONT-FAMILY: arial">Notes to the Quarterly Financial Information</FONT></STRONG></DIV>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%"><STRONG><FONT face=Arial></FONT></STRONG>&nbsp;</DIV>

<TABLE cellSpacing=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Payment schedule &#8211; accounting balances as of March 31, 2017</FONT> </TD></TR></TABLE>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="1%"></TD>

   <TD width="3%"></TD>

   <TD width="7%"></TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="6%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="4%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="7%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="1%"></TD></TR>

<TR vAlign=bottom>

   <TD width="1%" align=left>&nbsp;</TD>

   <TD width="3%" align=left>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="6%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="6%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="7%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="6%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="4%" align=center>&nbsp;</TD>

   <TD width="1%" align=center></TD>

   <TD width="7%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2023 to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="1%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="1%" align=left>&nbsp;</TD>

   <TD width="3%" align=left>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2018</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2019</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2020</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2021</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2022</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 5.639pt" width="7%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2038</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">TOTAL</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="11%" colSpan=3 align=left><B><I><FONT size=2 face="Georgia-BoldItalic,Times New Roman,Times,serif">LOCAL CURRENCY</FONT></I></B>&nbsp;</TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="4%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="1%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="4%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Debentures</FONT>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">315,156</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">894,272</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,009,264</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">420,208</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">198,445</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">177,932</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">254,883</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,270,160</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="11%" colSpan=3 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Federal Savings Bank</FONT>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45,431</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">64,598</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">66,586</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">68,885</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">72,422</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">76246</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">773,274</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,167,442</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">BNDES</FONT>&nbsp;</TD>

   <TD width="3%" align=left>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">65,994</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">97,969</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">111,938</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">93,941</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">93,497</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">93,497</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">535,458</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,092,294</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Leases</FONT>&nbsp;</TD>

   <TD width="3%" align=left>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,218</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">28,214</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">29,699</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">31,313</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">33,067</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">34,975</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">385,695</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">554,181</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD width="3%" align=left>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">570</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,458</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,360</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,360</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,360</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,360</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,970</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,438</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="11%" colSpan=3 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest and charges</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">57,327</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,359</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">69,686</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="11%" colSpan=3 align=left><I><FONT size=2 face="Georgia-Italic,Times New Roman,Times,serif">TOTAL IN LOCAL CURRENCY</FONT></I>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">495,696</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,098,870</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,218,847</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">615,707</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">398,791</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">384,010</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,953,280</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,165,201</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="11%" colSpan=3 align=left><B><I><FONT size=2 face="Georgia-BoldItalic,Times New Roman,Times,serif">FOREIGN CURRENCY</FONT></I></B>&nbsp;</TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="4%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="1%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">BID</FONT>&nbsp;</TD>

   <TD width="3%" align=left>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">132,944</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">106,850</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">106,850</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">106,850</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">106,850</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">106,850</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,049,495</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,716,689</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">BIRD</FONT>&nbsp;</TD>

   <TD width="3%" align=left>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,604</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">17,208</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">17208</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">17,208</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">197,824</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">258,052</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="4%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Deutsche Bank</FONT>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">237,630</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">229,429</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">467,059</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="4%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Eurobonds</FONT>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,105,855</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,105,855</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">JICA</FONT>&nbsp;</TD>

   <TD width="3%" align=left>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,372</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">64,745</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">109,799</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">109,799</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">109,799</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">109,799</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,118,570</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,654,883</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="4%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">BID 1983AB</FONT>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">75,859</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">75,353</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">56,056</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">54,379</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">24,372</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">24,372</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">22,241</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">332,632</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="11%" colSpan=3 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest and charges</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">41,098</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">41,098</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="1%" align=left><I><FONT size=2 face="Georgia-Italic,Times New Roman,Times,serif">TOTAL</FONT></I>&nbsp;</TD>

   <TD width="3%" align=center><I><FONT size=2 face="Georgia-Italic,Times New Roman,Times,serif">IN</FONT></I>&nbsp;</TD>

   <TD width="7%" align=right><I><FONT size=2 face="Georgia-Italic,Times New Roman,Times,serif">FOREIGN</FONT></I>&nbsp;</TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="6%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="4%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="1%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="11%" colSpan=3 align=left><I><FONT size=2 face="Georgia-Italic,Times New Roman,Times,serif">CURRENCY</FONT></I></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">282,273</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">484,578</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">510,738</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,394,091</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">258,229</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">258,229</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,388,130</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,576,268</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="4%" colSpan=2 align=left><I><FONT size=2 face="Georgia-Italic,Times New Roman,Times,serif">Overall Total</FONT></I>&nbsp;</TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">777,969</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,583,448</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,729,585</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,009,798</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="6%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">657,020</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="4%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">642,239</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,341,410</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,741,469</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(i) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Main events in the three-month period ended March 31, 2017</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Debentures</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of January 16, 2017, the Company amortized the second installment of the 17th issue of series 1, totaling R$140,144.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of February 15, 2017, the Company fully paid the 15th issue of series 1, totaling R$104,809, referring to principal and interest.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">BNDES</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 15, 2017, the Company raised R$170,000, corresponding to agreement 15.2.0313.1 -BNDES 2015.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(c) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">JICA</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">In 2017, funding totaled R$20,243, referring to agreement BZ-P19 (JICA 19).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(d) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">BID</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">In 2017, funding and amortization totaled R$22,463 and R$35,870, respectively, referring to agreement BID 2202.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(e) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Exchange rate changes</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The US dollar rate exchange decreased 2.8%, from R$3.2591 as of December 31, 2016 to R$3.1684 in March 31, 2017, decreasing debt by R$111,933. In the same period, the Yen increased 1.9%, from R$0.02792 in December 31, 2016 to R$0.02844 in March 31, 2017, increasing debt by R$30,312.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(ii) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Covenants</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, the Company had met the requirements set forth by its borrowings and financing agreements.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The goals of the Performance Improvement Agreement (AMD), dated May 28, 2007 and amended on August 22, 2012, entered into between SABESP and the Federal Government, with the Brazilian Federal Savings Bank and the BNDES as intervening parties, expired on December 31, 2016 and were not renewed, pursuant to article 2 of Normative Instruction 6, of March 14, 2013.</FONT></P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(iii) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Borrowings and financing &#8211; Credit Limited</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="44%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="12%"></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 1.919pt" width="44%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Agent</FONT></B>&nbsp;</TD>

   <TD width="1%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="44%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(in millions of reais (*))</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.199pt" width="44%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Federal Savings Bank</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,678</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.199pt" width="44%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Brazilian Development Bank</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,545</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.199pt" width="44%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Inter-American Development Bank &#8211; BID</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">490</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.199pt" width="44%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Japan International Cooperation Agency &#8211; JICA</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">223</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.199pt" width="44%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">International Bank for Reconstruction and Development &#8211; BIRD</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.199pt" width="44%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">38</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 1.919pt" width="44%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,032</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="57%" colSpan=3>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="57%" colSpan=3 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(*)Exchange rate as of March 31, 2017 (US$1.00 = R$3.1684; &#165;1.00 = R$0.028440).</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="57%" colSpan=3>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="57%" colSpan=3 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">SABESP, in order to comply with its Capex plan relies on a fund-raising plan.</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="57%" colSpan=3>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="57%" colSpan=3 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financing resources contracted have specific purposes, which have been released for the</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="57%" colSpan=3 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">execution of their respective investments, according to the progress of the works.</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="57%" colSpan=3>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="57%" colSpan=3 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Additional information on borrowings and financing is presented in Note 16 to the Annual</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="44%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial Statements as of December 31, 2016.</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="12%" align=left>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<TABLE cellSpacing=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">16</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Taxes payable (a) Current assets</FONT></B> </TD></TR></TABLE>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Recoverable taxes</FONT></B>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.36pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Income tax and social contribution</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,365</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.36pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Withholding income tax (IRRF) on financial investments</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,984</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,057</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.36pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other federal taxes</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,961</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,961</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.36pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other municipal taxes</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">250</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">250</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">14,195</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">42,633</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The reduction in recoverable taxes is mainly due to a decrease in &#8220;income tax and social contribution&#8221; item, which was offset by these taxes in the period.</FONT></P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 54 of 80</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

<!--$$/page=--><A name="page_56"></A><BR>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Current liabilities</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Taxes and contributions payable</FONT></B>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Cofins and Pasep</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">68,866</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">49,132</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Income tax and social contribution</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,547</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">INSS (Social Security contribution)</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">35,061</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">35,376</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">IRRF (withholding income tax)</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,354</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">62,771</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30,926</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">21,478</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">168,754</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">168,757</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">17 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Deferred taxes and contributions</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Statement of financial position details</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Deferred income tax assets</FONT></B>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Provisions</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">528,019</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">524,129</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Actuarial loss &#8211;G1 Plan</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">85,044</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">85,044</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension obligations &#8211; G1</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">166,943</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">167,922</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Donations of underlying asset on concession agreements</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">57,130</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">57,317</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Allowance for doubtful accounts</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">257,899</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">266,757</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">152,184</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">151,247</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total deferred tax assets</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,247,219</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,252,416</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Deferred income tax liabilities</FONT></B>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Temporary difference on concession of intangible asset</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(483,509)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(492,341)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Capitalization of borrowing costs</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(392,583)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(374,512)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Profit on supply to governmental entities</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(89,959)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(92,365)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction margin</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(91,052)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(91,790)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Borrowing costs</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(14,796)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(15,063)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total deferred tax liabilities</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,071,899)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,066,071)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Deferred tax asset, net</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">175,320</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">186,345</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 55 of 80</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

<A name="page_57"></A><BR>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<DIV align=left><STRONG><FONT size=2>(b)&nbsp;&nbsp;&nbsp; Changes</FONT></STRONG></DIV>

<DIV align=left>&nbsp;</DIV>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="11%"></TD>

   <TD width="30%"></TD>

   <TD width="12%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="11%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="11%"></TD></TR>

<TR vAlign=bottom>

   <TD width="11%" align=center>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="12%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Net</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" colSpan=2 align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Deferred income tax assets</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">change</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="11%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Provisions</FONT>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">524,129</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,890</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">528,019</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="41%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Actuarial loss &#8211; G1</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">85,044</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">85,044</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="41%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension obligations - G1</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">167,922</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(979)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">166,943</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="41%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Donations of underlying assets on concession agreements</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">57,317</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(187)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">57,130</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="41%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Allowance for doubtful accounts</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">266,757</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(8,858)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">257,899</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.881pt" width="11%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">151,247</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">937</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">152,184</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="11%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,252,416</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(5,197)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,247,219</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="77%" colSpan=7>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" colSpan=2 align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Deferred income tax liabilities</FONT></B>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="41%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Temporary difference on concession of intangible asset</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(492,341)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,832</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(483,509)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="41%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Capitalization of borrowing costs</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(374,512)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(18,071)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(392,583)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.879pt" width="41%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Profit on supply to governmental entities</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(92,365)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,406</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(89,959)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.878pt" width="41%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction margin</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(91,790)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">738</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(91,052)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.878pt" width="41%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Borrowing costs</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(15,063)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">267</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(14,796)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="11%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD width="30%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,066,071)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(5,828)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,071,899)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="77%" colSpan=7>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Deferred tax asset, net</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">186,345</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(11,025)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">175,320</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="28%"></TD>

   <TD width="14%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="15%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left>&nbsp;</TD>

   <TD width="14%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="15%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Net</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Deferred income tax assets</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2015</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">change</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Provisions</FONT>&nbsp;</TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">480,378</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">34,886</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">515,264</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension obligations - G1</FONT>&nbsp;</TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">256,808</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,709</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">265,517</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Donations of underlying asset on concession</FONT>&nbsp;</TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">agreements</FONT>&nbsp;</TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">53,206</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">146</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">53,352</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Credit losses</FONT>&nbsp;</TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">213,171</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,416</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">224,587</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Tax losses</FONT>&nbsp;</TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58,829</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(58,829)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">121,550</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,730</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">129,280</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,183,942</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,058</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,188,000</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="72%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Deferred income tax liabilities</FONT></B>&nbsp;</TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Temporary difference on concession of</FONT>&nbsp;</TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">intangible asset</FONT>&nbsp;</TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(524,495)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,719</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(516,776)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Capitalization of borrowing costs</FONT>&nbsp;</TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(309,648)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(10,681)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(320,329)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Profit on supply to governmental entities</FONT>&nbsp;</TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(81,055)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,523)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(83,578)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Actuarial gain &#8211; G1</FONT>&nbsp;</TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(33,726)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(33,726)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction margin</FONT>&nbsp;</TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(94,921)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">824</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(94,097)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.88pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Borrowing costs</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(11,855)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(442)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(12,297)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,055,700)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(5,103)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,060,803)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="72%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Deferred tax asset, net</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">128,242</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,045)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">127,197</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="72%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left>&nbsp;</TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="15%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="72%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Opening balance</FONT>&nbsp;</TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">186,345</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">128,242</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Net change in the period:</FONT>&nbsp;</TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">- corresponding entry in the statement of income</FONT>&nbsp;</TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(11,025)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(60,667)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 2.16pt" width="42%" colSpan=2 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">- corresponding entry in equity valuation adjustments</FONT>&nbsp;</TD>

   <TD width="1%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">118,770</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="72%" colSpan=6>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total change, net</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(11,025)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58,103</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="28%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Closing balance</FONT>&nbsp;</TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">175,320</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="13%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">186,345</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(c) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Reconciliation of the effective tax rate</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The amounts recorded as income tax and social contribution expenses in the financial statements are reconciled to the statutory rates, as shown below:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Profit before income taxes</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,035,827</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">968,823</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Statutory rate</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">34%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">34%</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Computed expense at statutory rate</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(352,181)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(329,400)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Permanent differences</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.04pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Provision &#8211; Law 4,819/58 (i)</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(14,945)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(17,108)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.04pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Donations</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(222)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(92)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.04pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other differences</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,883</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,566</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Actual income tax and social contribution</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(361,465)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(340,034)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Current income tax and social contribution</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(350,440)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(338,989)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Deferred income tax and social contribution</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(11,025)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,045)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Effective rate</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">35%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">35%</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 32.16pt" width="83%" colSpan=4 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i) Permanent difference related to the provision for actuarial liability (Note 19 b (iii)).</FONT>&nbsp;</TD></TR></TABLE></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">18 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Provisions</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Lawsuits and proceedings that resulted in provisions</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(I) Statement of financial position details</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company is party to a number of claims and legal proceedings arising in the normal course of business, including civil, tax, labor and environmental matters. Management recognizes provisions consistently with the recognition and measurement criteria established in Note 3.15 to the Annual Financial Statements as of December 31, 2016. Management believes that the provisions are sufficient to cover eventual losses, net of escrow deposits, as follows:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="14%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="9%"></TD>

   <TD width="1%"></TD>

   <TD width="7%"></TD>

   <TD width="1%"></TD>

   <TD width="9%"></TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left>&nbsp;</TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Escrow</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left>&nbsp;</TD>

   <TD width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Escrow</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Provisions</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">deposits</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Provisions</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">deposits</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Customer claims (i)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">557,879</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(91,591)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">466,288</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">572,210</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(97,171)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">475,039</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Supplier claims (ii)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">341,572</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(253,525)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">88,047</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">332,667</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(251,510)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">81,157</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other civil claims (iii)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">126,907</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(13,463)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">113,444</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">131,286</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(12,652)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">118,634</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Tax claims (iv)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">75,543</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,010)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">72,533</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">69,898</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,986)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">66,912</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Labor claims (v)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">290,169</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(4,629)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">285,540</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">285,413</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,202)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">282,211</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Environmental claims (vi)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">160,927</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(970)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">159,957</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">150,084</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(962)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">149,122</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,552,997</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(367,188)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,185,809</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,541,558</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(368,483)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,173,075</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="68%" colSpan=12>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Current</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">712,963</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">712,963</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">730,334</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">730,334</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="14%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Noncurrent</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">840,034</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(367,188)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">472,846</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">811,224</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(368,483)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">442,741</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 59 of 80</FONT></P>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(II) Changes</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="15%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="9%"></TD>

   <TD width="1%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="7%"></TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Interest</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left>&nbsp; </TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">and</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp; </FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Use of</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp; </FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Amounts</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp; </FONT></B></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Additional</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">inflation</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">the</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">not used</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">31, 2016</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">provision</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">adjustment</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">accrual</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(reversal)</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Customer claims (i)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">572,210</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,188</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,842</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(28,459)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,902)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">557,879</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Supplier claims (ii)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">332,667</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,891</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">13,035</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(9,878)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(143)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">341,572</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other civil claims (iii)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">131,286</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,167</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,721</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,428)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(7,839)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">126,907</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0.001pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Tax claims (iv)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">69,898</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,392</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,473</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(192)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(28)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">75,543</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Labor claims (v)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">285,413</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,950</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,176</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(8,628)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(8,742)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">290,169</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Environmental claims (vi)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">150,084</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,518</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,592</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(970)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(297)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">160,927</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Subtotal</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,541,558</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">38,106</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45,839</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(51,555)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(20,951)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,552,997</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Escrow deposits</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(368,483)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(6,627)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,050)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,274</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,698</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(367,188)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,173,075</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">31,479</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">42,789</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(43,281)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(18,253)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,185,809</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="15%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="9%"></TD>

   <TD width="1%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="8%"></TD>

   <TD width="1%"></TD>

   <TD width="7%"></TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Interest</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left>&nbsp;</TD>

   <TD width="8%" align=left>&nbsp;</TD>

   <TD width="1%" align=left>&nbsp;</TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">and</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Use of</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Amounts</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD width="7%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Additional</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">inflation</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">the</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">not used</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31,</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">31, 2015</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">provisions</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">adjustment</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">accrual</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(reversal)</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Customer claims (i)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">561,061</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">18,788</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">34,563</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(8,579)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(8,278)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">597,555</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Supplier claims (ii)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">296,660</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,545</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">22,519</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(11,141)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(25)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">311,558</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other civil claims (iii)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">124,833</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,018</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,594</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(598)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,062)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">132,785</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Tax claims (iv)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">62,812</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">367</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,753</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(263)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,701)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">63,968</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Labor claims (v)</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">283,991</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,988</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,749</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(9,664)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(9,050)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">281,014</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Environmental claims (vi)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">83,520</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">36,385</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,690</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,991)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">128,604</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Subtotal</FONT>&nbsp;</TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,412,877</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">71,091</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">86,868</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(30,245)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(25,107)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,515,484</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Escrow deposits</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(330,663)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(22,089)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(11,673)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">47</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,122</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(363,256)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="15%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,082,214</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">49,002</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">75,195</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(30,198)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="8%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(23,985)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="7%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,152,228</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Lawsuits deemed as contingent liabilities</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company is party to lawsuits and administrative proceedings relating to environmental, tax, civil and labor claims, which are assessed as contingent liabilities in the financial statements, since it either does not expect outflows to be required or the amount of the obligation cannot be reliably measured. Contingent liabilities are represented as follows:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Customer claims (i)</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">276,200</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">&nbsp;</FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">306,500</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Supplier claims (ii)</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,493,900</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,422,000</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other civil claims (iii)</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">722,000</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">709,400</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Tax claims (iv)</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,170,500</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,143,000</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Labor claims (v)</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">547,900</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">533,600</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Environmental claims (vi)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,450,000</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,317,600</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,660,500</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,432,100</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(c) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Explanation on the nature of main classes of lawsuits</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(i) Customer claims</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Approximately 1,110 lawsuits were filed by commercial customers, which claim that their tariffs should correspond to other consumer categories, and 700 lawsuits in which customers claim a reduction in the sewage tariff due to losses in the system, consequently requesting the refund of amounts charged by the Company and 50 lawsuits in which customers plead the reduction in tariff under the category as &#8220;Social Welfare Entity&#8221;. The Company was granted both favorable and unfavorable final decisions at several court levels.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(ii) Supplier claims</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">These claims include lawsuits filed by some suppliers alleging underpayment of monetary restatements, withholding of amounts related to the understated inflation rates deriving from Real economic plan, and the economic and financial imbalance of the agreements. These lawsuits are in progress at different courts.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(iii) Other civil claims</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">These mainly refer to indemnities for property damage, pain and suffering, and loss of profits allegedly caused to third parties, filed at different court levels.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(iv) Tax claims</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Tax claims refer mainly to issues related to tax collections challenged due to differences in the interpretation of legislation by the Company's management.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(v) Labor claims</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company is a party to labor lawsuits, involving issues such as overtime, shift schedule, health hazard premium and hazardous duty premium, prior notice, change of function, salary equalization, service outsourcing and other. Part of the amount involved is in provisional or final execution at various court levels.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(vi) Environmental claims</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Environmental claims refer to several administrative proceedings and lawsuits filed by government entities, including Companhia de Tecnologia de Saneamento Ambiental &#8211; Cetesb and the Public Prosecution Office of the State of S&#227;o Paulo, that aim affirmative and negative covenants and penalty is estimated due to failure to comply in addition to the imposition of indemnity due to environmental damages allegedly caused by the Company. The amounts accrued represent the best estimate of the Company at this moment, however, may differ from the amount to be disbursed as indemnity to alleged damages, in view of the current stage of referred proceedings.</FONT></P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(d) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Guarantee insurance for escrow deposit</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company contracts guarantee insurance for the issue of policy, which was renewed on May 24, 2016, in the amount of R$500 million. Such insurance will be used in legal claims where instead of making immediate cash disbursement by the Company, such insurance is used until the conclusion of these proceedings limited to up to five years.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">From May 24, 2016 to March 31, 2017, the Company used R$50,586 of the total contracted amount.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Additional information on provisions and contingent liabilities is presented in Note 19 to the Annual Financial Statements as of December 31, 2016.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">19 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Employees benefits </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Health benefit plan</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The health benefit plan is managed by Sabesprev and consists of optional, free choice, health plans sponsored by contributions of SABESP and the active participants, as follows:</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">. Company: 12.2% on average, of gross payroll;</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">. Participating employees: 3.21% of base salary and premiums, equivalent to 2.9% of payroll, on average.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b) Pension plan benefits</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" border=0 cellSpacing=0>



<TR>

   <TD width="80%"></TD>

   <TD width="20%"></TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Amounts recorded in the statement of financial position</FONT>&nbsp;</TD>

   <TD width="20%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Funded plan &#8211; G1</FONT>&nbsp;</TD>

   <TD width="20%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension plan liabilities as of December 31, 2016</FONT>&nbsp;</TD>

   <TD width="20%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">753,170</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Expenses recognized in 2017</FONT>&nbsp;</TD>

   <TD width="20%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,550</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Payments made in 2017</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(14,429)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension plan liabilities as of March 31, 2017 (i)</FONT>&nbsp;</TD>

   <TD width="20%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">750,291</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="100%" colSpan=2>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Unfunded plan &#8211; G0</FONT>&nbsp;</TD>

   <TD width="20%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension plan liabilities as of December 31, 2016</FONT>&nbsp;</TD>

   <TD width="20%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,512,080</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Expenses recognized in 2017</FONT>&nbsp;</TD>

   <TD width="20%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">65,718</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Payments made in 2017</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(40,060)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension plan liabilities as of March 31, 2017 (iii)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,537,738</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="100%" colSpan=2>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="80%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="20%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,288,029</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(i) G1 Plan</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company sponsors a defined benefit pension plan for its employees ("G1 Plan"), which is managed by Sabesprev, receives similar contributions established in a plan of subsidy of actuarial study of Sabesprev, as follows:</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">. 1.21% of the portion of the salary of participation up to 20 salaries; and</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">. 10.24% of the surplus, if any, of the portion of the salary of participation over 20 salaries.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, SABESP had a net actuarial liability of R$750,291 (R$753,170 as of December 31, 2016) representing the difference between the present value of the Company's defined benefit obligations to the participating employees, retired employees, and pensioners; the fair value of the plan&#8217;s assets.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(ii) Private pension plan benefits &#8211; Defined contribution</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">As of March 31, 2017, Sabesprev Mais plan, based on defined contribution, had 9,424 active and assisted participants (9,453 as of December 31, 2016).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">With respect to the Sabesprev Mais plan, the contributions from the sponsor represent 100% over the total basic contribution from the participants.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(iii) PlanG0</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pursuant to Law 4,819/58, employees who started providing services prior to May 1974 and were retired as an employee of the Company acquired a legal right to receive supplemental pension payments, which rights are referred as "Plan G0". The Company pays these supplemental benefits on behalf of the State Government and makes claims for reimbursements from the State Government, which are recorded as accounts receivable from related parties, limited to the amounts considered virtually certain that will be reimbursed by the State Government. As of March 31, 2017, the Company recorded a defined benefit obligation for Plan G0 of R$2,537,738 (R$2,512,080 as of December 31, 2016).</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(c) Profit sharing</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company has a profit sharing program in accordance with an agreement with labor union and SABESP. The period covered represents the Company fiscal year, commence in January to December 2017. The limit of the profit sharing is one month salary for each employee, depending on performance goals reached.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">From January to March 2017 and 2016, R$21,077 and R$18,729, respectively, were accrued.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">20 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Servicespayable</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The services account records the balances payable, mainly from services received from third parties, such as supply of electric power, reading of hydrometers and delivery of water and sewage bills, cleaning, surveillance and security services, collection, legal counsel services, audit, marketing and advertising and consulting services, among others. This account also records the amounts payable from the percentage in the revenues of S&#227;o Paulo local government. The balances as of March 31, 2017 and December 31, 2016 were R$437,215 and R$460,054, respectively.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">21 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Equity</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Authorized capital</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company is authorized to increase capital by up to R$15,000,000, based on a Board of Directors' resolution, after submission to the Fiscal Council.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">In the event of capital increase, issue of convertible debentures and/or warrants by means of private subscription, shareholders will have preemptive right in the proportion of number of shares held, pursuant to Article 171 of Law 6,404/76.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b) </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Subscribed and paid-in capital</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Subscribed and paid-in capital is represented by 683,509,869 registered, book-entry common shares without par value as of March 31, 2017 and December 31, 2016, held as follows:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="33%"></TD>

   <TD width="9%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="9%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="10%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="10%"></TD></TR>

<TR vAlign=bottom>

   <TD width="33%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="19%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 31, 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="21%" colSpan=3 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December 31, 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="33%" align=left>&nbsp;</TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Number of</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Number of</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="10%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="33%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">shares</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">%</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">shares</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="33%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">State Department of Finance</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">343,524,285</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">50.26%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">343,524,285</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">50.26%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="33%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Companhia Brasileira de Liquida&#231;&#227;o e Cust&#243;dia</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">205,558,732</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30.07%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">206,955,305</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">30.28%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="33%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Bank of New York ADR Department</FONT>&nbsp;</TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="33%" align=left>

   <P style="MARGIN-LEFT: 5pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(equivalent in shares) (*)</FONT>&nbsp;</P></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">132,354,213</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">19.37%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">132,401,813</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">19.37%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 0pt" width="33%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,072,639</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">0.30%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">628,466</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">0.09%</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="74%" colSpan=8>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="33%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">683,509,869</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">100.00%</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">683,509,869</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">100.00%</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(*) each ADR corresponds to 1 share.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Further information about equity, such as shareholder&#8217; compensation, dividends and purpose of reserves, can be found in Note 22 to the Annual Financial Statements as of December 31, 2016.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">22 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Earnings per share Basic anddiluted</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Basic earnings per share is calculated by dividing the equity attributable to Company&#8217;s owners by the weighted average number of outstanding common shares during the year. The Company does not have potentially dilutive common shares outstanding or debts convertible into common shares. Accordingly, basic and diluted earnings per share are equal.</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Equity attributable to Company&#8217;s owners</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">674,362</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">628,789</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Weighted average number of common shares issued</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">683,509,869</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">683,509,869</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Basic and diluted earnings per share (reais per share)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">0.98662</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">0.91994</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">23 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Operating segment information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Management, comprised by the Board of Directors and Board of Executive Officers, has determined the operating segment used to make strategic decisions, as sanitation services.</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="53%"></TD>

   <TD width="15%"></TD>

   <TD width="2%"></TD>

   <TD width="14%"></TD>

   <TD width="1%"></TD>

   <TD width="14%"></TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right>&nbsp;&nbsp; </TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="2%" align=right>&nbsp;&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><STRONG><FONT size=2>January to March 2017</FONT></STRONG>&nbsp;&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left>&nbsp;</TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Reconciliation to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="14%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Balance as per</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left>&nbsp;</TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">the statement of</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="14%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">financial</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Sanitation (i)</FONT></B>&nbsp;</TD>

   <TD width="2%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">income (ii)</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">statements</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Gross operating revenue</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,029,291</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">722,928</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,752,219</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Gross sales deductions</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(193,394)</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(193,394)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Net operating revenue</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,835,897</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">722,928</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,558,825</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Costs, selling and administrative expenses</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,832,001)</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(707,229)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,539,230)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Income from operations before other</FONT>&nbsp;</TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">operating expenses, net and equity</FONT>&nbsp;</TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">accounting</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,003,896</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">15,699</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,019,595</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other operating income / (expenses), net</FONT>&nbsp;</TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,564</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Equity accounting</FONT>&nbsp;</TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,870</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial result, net</FONT>&nbsp;</TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,798</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Income from operations before taxes</FONT>&nbsp;</TD>

   <TD width="15%" align=left>&nbsp;</TD>

   <TD width="2%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,035,827</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="53%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Depreciation and amortization</FONT>&nbsp;</TD>

   <TD width="15%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">331,948</FONT>&nbsp;</TD>

   <TD width="2%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="14%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">331,948</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<TABLE style="WIDTH: 98%" cellSpacing=0 cellPadding=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">See note 29 for further information about non-cash items, other than depreciation and amortization that impact segment results, and for additional information to long-lived assets;</FONT> </TD></TR>

<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(ii)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction revenue and related costs not reported to the Company&#8217;s chief operating decision maker (&#8220;CODM&#8221;).</FONT> </TD></TR></TABLE></DIV>

<P>&nbsp;</P>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 66 of 80</FONT></P>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="41%"></TD>

   <TD width="12%"></TD>

   <TD width="1%"></TD>

   <TD width="11%"></TD>

   <TD width="1%"></TD>

   <TD width="11%"></TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left>&nbsp;</TD>

   <TD width="36%" colSpan=5 align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March 2016</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=left>&nbsp;&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 11.519pt" width="11%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(Restated)</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Reconciliation to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Balance as per</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">the financial</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">financial</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Sanitation (i)</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">statements (ii)</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">statements</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Gross operating revenue</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,570,628</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">625,280</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,195,908</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Gross sales deductions</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(168,066)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(168,066)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Net operating revenue</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,402,562</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">625,280</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,027,842</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Costs, selling, general and administrative</FONT>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">expenses</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(1,794,362)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(612,386)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,406,748)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Income from operations before other</FONT>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">operating expenses, net and equity</FONT>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">accounting</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">608,200</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,894</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">621,094</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other operating income / (expenses), net</FONT>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,482</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Equity accounting</FONT>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,087</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial result, net</FONT>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">340,160</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Income from operations before taxes</FONT>&nbsp;</TD>

   <TD width="12%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">968,823</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="41%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Depreciation and amortization</FONT>&nbsp;</TD>

   <TD width="12%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">284,656</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="11%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">284,656</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<TABLE style="WIDTH: 98%" cellSpacing=0 cellPadding=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">See note 29 for further information about non-cash items, other than depreciation and amortization that impact segment results, and for additional information to long-lived assets;</FONT> </TD></TR>

<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(ii)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction revenue and related costs not reported to the Company&#8217;s chief operating decision maker (&#8220;CODM&#8221;).</FONT> </TD></TR></TABLE>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Explanation on the reconciliation items for the Financial Statements. The impacts on gross operating income and costs are as follows:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Gross revenue from construction recognized under ICPC 1</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(R1) (a)</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">722,928</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">625,280</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction costs recognized under ICPC 1 (R1) (a)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(707,229)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(612,386)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction margin</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">15,699</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,894</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<TABLE style="WIDTH: 98%" cellSpacing=0 cellPadding=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(a)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Revenue from concession construction contracts is recognized in accordance with CPC 17 (R1), Construction Contracts (IAS 11), using the percentage-of-completion method. See Notes 13 (c) and (f).</FONT> </TD></TR></TABLE></DIV>

<P>&nbsp;</P>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">24 Operating revenue</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(a) Revenue from sanitation services:</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March de</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 7.2pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">S&#227;o Paulo Metropolitan Region</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,108,248</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,750,611</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 7.2pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Regional Systems (i)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">921,043</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">820,017</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 7.2pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total (ii)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,029,291</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,570,628</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="83%" colSpan=4 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i)&nbsp;&nbsp;Including the municipalities operated in countryside and at the coast of the State of S&#227;o Paulo.</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD rowSpan=3 width="83%" colSpan=4 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">(ii) The gross operating revenue from sanitation services, totaling R$3,029,291, not including</FONT>&nbsp;<FONT size=2 face=Georgia>construction revenue, increased by R$458,663, or 17.8%, when compared to the R$2,570,628</FONT><BR><FONT size=2 face="Georgia,Times New Roman,Times,serif">recorded from January 1, 2016 to March 31, 2016.</FONT></TD></TR>

<TR vAlign=bottom></TR>

<TR vAlign=bottom></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 13.92pt" rowSpan=3 width="83%" colSpan=4 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">The main factors responsible for the increase were the 8.4% tariff adjustment since May </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">2016, the 6.0% increase in the total billed volume in the first quarter of 2016 versus the first </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif"><FONT size=2 face=Georgia>q</FONT>uarter of 2017.</FONT></TD></TR>

<TR vAlign=bottom></TR>

<TR vAlign=bottom></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 13.92pt" rowSpan=3 width="83%" colSpan=4 align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Revenue was also impacted by the Water Consumption Reduction Incentive Program </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">(Bonus), a R$153,766 decrease in the first quarter of 2016, and by the application of the </FONT><FONT size=2 face="Georgia,Times New Roman,Times,serif">Contingency Tariff, totaling R$160,570 in the first quarter of 2016.</FONT></TD></TR>

<TR vAlign=bottom></TR>

<TR vAlign=bottom></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<TABLE cellSpacing=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">(b)</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Reconciliation between gross operating income and net operating income:</FONT></B> </TD></TR></TABLE>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%"></TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Revenue from sanitation services</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,029,291</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,570,628</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction revenue (Note 13 (c))</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">722,928</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">625,280</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Sales tax</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(193,394)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(168,066)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Net revenue</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,558,825</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">&nbsp;</FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,027,842</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">25 Operating costs and expenses</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%">&nbsp;</TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Cost of services</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Salaries, payroll charges and benefits</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">417,423</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">386,137</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension obligations</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,970</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">22,438</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction costs (Note 13 (c))</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">707,229</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">612,386</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">General supplies</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">34,520</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">34,996</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Treatment supplies</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">71,268</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">75,097</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Outside services</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">194,236</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">191,329</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Electricity</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">199,326</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">239,591</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">General expenses</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">125,345</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">114,196</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Depreciation and amortization</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">301,099</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">265,106</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,061,416</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,941,276</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Selling expenses</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Salaries, payroll charges and benefits</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">65,266</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">60,702</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension obligations</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,603</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,928</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">General supplies</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">972</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">876</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Outside services</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">60,249</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">62,195</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Electricity</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">177</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">231</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">General expenses</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">21,786</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">19,944</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Depreciation and amortization</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,491</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,324</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Bad debt expenses, net of recoveries (Note 8 (c))</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">86,136</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">56,078</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">238,680</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">205,278</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Administrative (income) expenses</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Salaries, payroll charges and benefits</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">47,506</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">43,987</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension obligations</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">45,659</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58,110</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">General supplies</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">499</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">342</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Outside services</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">28,269</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">28,886</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Electricity</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">205</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">579</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">General expenses</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">62,801</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">90,508</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Depreciation and amortization</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">28,358</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">17,226</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Tax expenses</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">25,837</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">20,556</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">239,134</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">260,194</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 69 of 80</FONT></P>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%"></TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to March</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total costs and expenses</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Salaries, payroll charges and benefits</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">530,195</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">490,826</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Pension obligations</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">58,232</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">83,476</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction costs (Note 13 (c))</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">707,229</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">612,386</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">General supplies</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">35,991</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">36,214</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Treatment supplies</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">71,268</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">75,097</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Outside services</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">282,754</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">282,410</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Electricity</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">199,708</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">240,401</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">General expenses</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">209,932</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">224,648</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Depreciation and amortization</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">331,948</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">284,656</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Tax expenses</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">25,837</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">20,556</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 11.279pt" width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Bad debt expenses, net of recoveries (Note 8 (c))</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">86,136</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">56,078</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,539,230</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,406,748</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 70 of 80</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

<A name="page_72"></A><BR>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%" align=right>

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">26 Financial Income (Expenses)</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%"></TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 2016</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial expenses</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest and charges on borrowings and financing &#8211; local currency</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(64,850)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(95,220)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest and charges on borrowings and financing &#8211; foreign currency</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(22,182)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(37,585)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other financial expenses</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(23,251)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(22,939)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Income tax over international remittance</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,608)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(4,016)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Inflation adjustment on borrowings and financing</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(21,794)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(52,945)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Inflation adjustment on Sabesprev Mais deficit</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(368)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other inflation adjustments</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(6,933)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(8,244)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest and inflation adjustments on provisions</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(23,870)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(62,039)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total financial expenses</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(166,488)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(283,356)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial income</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Inflation adjustment gains</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">20,449</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">54,704</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Income on short-term investments</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">55,414</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">53,274</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest income</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,246</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">32,686</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">COFINS and PASEP</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(3,932)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(6,555)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">442</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,088</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total financial income</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">80,619</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">140,197</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial income (expenses), net before exchange rate changes</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(85,869)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(143,159)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Net exchange gains (losses)</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Exchange rate changes on borrowings and financing (i)</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">89,442</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">483,296</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other exchange rate changes</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(54)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(16)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Exchange gains</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">279</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">39</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Exchange rate changes, net</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">89,667</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">483,319</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Financial income (expenses), net</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">3,798</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">340,160</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<TABLE style="WIDTH: 98%" cellSpacing=0 cellPadding=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i)</FONT>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">The change in expenses mainly reflects the 2.8% depreciation of the U.S. dollar against the real in 2017 and the 1.9% appreciation of the Yen in 2017, compared to the depreciation presented in the same period in 2016 (8.9% and 2.4%, respectively).</FONT> </TD></TR></TABLE></DIV>

<P>&nbsp;</P>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">27 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Other operating income (expenses), net</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%"></TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other operating income, net</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">8,697</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,629</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other operating expenses</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,867</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(2,147)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other operating income (expenses), net</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">10,564</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">5,482</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other operating income is comprised by sale of property, plant and equipment, sale of contracts awarded in public bids, right to sell electricity, indemnities and reimbursement of expenses, fines and collaterals, property leases, reuse water, PURA projects and services.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Other operating expenses consist mainly of derecognition of concessions due to obsolescence, discontinued construction works, unproductive wells, projects considered economically unfeasible, losses on property, plant and equipment and exceeding cost of electricity sold.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">28 </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Commitments</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Company has agreements to manage and maintain its activities, as well as agreements to build new projects aiming at achieving the objectives proposed in its target plan. Below, the main committed amounts as of March 31, 2017:</FONT></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="18%"></TD>

   <TD width="9%"></TD>

   <TD width="1%"></TD>

   <TD width="9%"></TD>

   <TD width="1%"></TD>

   <TD width="9%"></TD>

   <TD width="1%"></TD>

   <TD width="9%"></TD>

   <TD width="1%"></TD>

   <TD width="10%"></TD></TR>

<TR vAlign=bottom>

   <TD width="18%" align=left>&nbsp;</TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">April to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="18%" align=left>&nbsp;</TD>

   <TD width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">December</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">More than</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="10%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="18%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">1-3 years</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">3-5 years</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">5 years</FONT></B>&nbsp;</TD>

   <TD width="1%" align=center><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">&nbsp;</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="18%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Contractual obligations &#8211;</FONT>&nbsp;</TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="18%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Expenses</FONT>&nbsp;</TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,088,603</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,852,682</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">427,378</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,325,858</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,694,521</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="18%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Contractual obligations &#8211;</FONT>&nbsp;</TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="9%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="10%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="18%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Investments</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,055,190</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,494,156</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,097,974</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">6,356,411</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">11,003,731</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="68%" colSpan=10>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="18%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,143,793</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">4,346,838</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">1,525,352</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="9%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">7,682,269</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="10%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">15,698,252</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The main commitment refers to S&#227;o Louren&#231;o PPP. See Note 13 (h).</FONT></P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 72 of 80</FONT></P>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">29 Supplemental cash flow information</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="49%"></TD>

   <TD width="17%"></TD>

   <TD width="1%"></TD>

   <TD width="16%"></TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">January to</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 2017</FONT></B>&nbsp;</TD>

   <TD width="1%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">March 2016</FONT></B>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total additions to intangible assets (Note 13 (b))</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">734,828</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">652,480</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Items not affecting cash (see breakdown below)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(213,942)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(251,502)</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total additions to intangible assets as per statement of cash flows</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">520,886</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">400,978</FONT>&nbsp;</TD></TR>

<TR>

   <TD width="83%" colSpan=4>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Investments and financing operations affecting intangible assets but not</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">cash:</FONT>&nbsp;</TD>

   <TD width="17%" align=left>&nbsp;</TD>

   <TD width="1%" align=left></TD>

   <TD width="16%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Interest capitalized in the period (Note 13 (e))</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">166,223</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">123,717</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Contractors payable</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(81,182)</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">(44,689)</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Public Private Partnership - S&#227;o Louren&#231;o PPP (Note 13 (h))</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">113,202</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">156,765</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Leases</FONT>&nbsp;</TD>

   <TD width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">2,815</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Construction margin (Notes 13 (f) and 23)</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">15,699</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">12,894</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD width="49%" align=left><FONT size=2 face="Georgia,Times New Roman,Times,serif">Total</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="17%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">213,942</FONT>&nbsp;</TD>

   <TD width="1%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">&nbsp;</FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="16%" align=right><FONT size=2 face="Georgia,Times New Roman,Times,serif">251,502</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">30 Events after the reporting period</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp;&nbsp; </FONT><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Implementation of the SAP ERP - Enterprise Resource Planning System</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 30pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On April 10, 2017, SABESP implemented the Enterprise Resource Planning &#8211; SAP ERP, that comprises a series of programs, integrating all information of the Company&#8217;s processes in a single database.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp;&nbsp; </FONT><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Protocol of Intentions with the municipality of Guarulhos</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 30pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On April 10, 2017, SABESP executed a Protocol of Intentions with the municipality of Guarulhos for the preparation of studies and evaluations aiming to resolve commercial relations and existing debts between the municipality and the Company.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">News published by the press concerning alleged irregularities in two contracts with Odebrecht</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 30pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On April 25, 2017, the Company issued a Notice to the Market about news published by the press concerning alleged irregularities in two contracts with Odebrecht, as per statements made by one of its former executives in a plea bargain deposition.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 30pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Internal procedures were carried out to determine if there were indications of alleged irregularities in the contracts mentioned and it was concluded that there is no evidence of irregularities in these contracts.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 30pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Any new factor or indication will lead to new diligence on the part of the Company.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp;&nbsp; </FONT><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">SABESP&#8217;S Second Ordinary Tariff Revision - New Schedule</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 30pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On April 26, 2017, the Regulatory Agency of Sanitation and Energy of the State of S&#227;o Paulo (ARSESP &#8211; Ag&#234;ncia Reguladora de Saneamento e Energia do Estado de S&#227;o Paulo) published a Notice changing the timeline for the initial stage of SABESP&#8217;s Tariff Revision.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 35pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Preliminary Maximum Average Tariff ("Preliminary P0") will be disclosed up until June 30, 2017.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 35pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The Final Maximum Average Tariff ("Final P0") will be maintained up until April 10, 2018.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">General Shareholders&#8217; Meeting</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 35pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On April 28, 2017 it was held the Annual Shareholders&#8217; Meeting, which made the following decisions:</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 45pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#183; Approval of the Company&#8217;s financial statements for the fiscal year ended December 31, 2016;</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 45pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#183; Allocation of the profit for the year 2016;</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 45pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#183; Election of Mr. Francisco Luiz Sibut Gomide to compose the Board of Directors; and</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 45pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#183; Election of effective and alternate members to the Fiscal Council.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">SABESP&#8217;S Second Ordinary Tariff Revision</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On May 10, 2017, the Company&#8217;s Board of Executive Officers resolved to file, on May 11, 2017, a formal request to the Regulatory Agency for Sanitation and Energy of the State of S&#227;o Paulo (ARSESP &#8211; Ag&#234;ncia Reguladora de Saneamento e Energia do Estado de S&#227;o Paulo) to postpone, for 30 days, the schedule of the currently ongoing tariff revision, with the following objectives:</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 45pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#183;consider, in this stage, the technical report prepared by SABESP regarding the exclusion of pipelines carried out during the first cycle, requesting its incorporation in the calculation of the preliminary P0; and</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 45pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">&#183; provide additional clarifications and information on the Business Plan, as requested by ARSESP.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;&nbsp;&nbsp;&nbsp; </FONT><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">SABESP&#8217;S Second Ordinary Tariff Revision</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On May 11, 2017, the Regulatory Agency for Sanitation and Energy of the State of S&#227;o Paulo (ARSESP - Ag&#234;ncia Reguladora de Saneamento e Energia do Estado de S&#227;o Paulo), regarding Sabesp's request, published Resolution No. 722, in which ARSESP:</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 45pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i) grants to the Company the additional time requested to supplement and submit the information for the initial stage of the preliminary tariff revision process; and</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 45pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(ii) announces that it will disclose, up to May 19, the new schedule for the initial stage of the 2nd Ordinary Tariff Revision of Sabesp, as a result of the additional time granted to submit the information.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Memorandum of understanding with the municipality of Santo Andr&#233;</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On May 11, 2016, the Company entered into a Memorandum of Understanding with the municipality of Santo Andr&#233;, in order to prepare studies and evaluations to govern commercial relations and debts between the municipality and the Company.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Notes to the Quarterly Financial Information</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">21 </FONT></B><B><SUP><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">st </FONT></SUP></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">debenture issue</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On May 12, 2017, Sabesp's Board of Directors approved the issuance of the 21 </FONT><SUP><FONT size=2 face="Georgia,Times New Roman,Times,serif">st </FONT></SUP><FONT size=2 face="Georgia,Times New Roman,Times,serif">issue of simple, non-convertible unsecured debentures in up to two (2) series, for public distribution, with restricted placement efforts, Pursuant to CVM Instruction 476 of January 16, 2009, in the total amount of R $ 500,000. The proceeds from the issuance of the Debentures will be allocated to the refinancing of outstanding financial commitments in 2017 and to the Company's cash recovery.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Studies for the </FONT></B><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Company&#8217;s Capitalization</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">On May 12, 2017, Sabesp announces to its shareholders and to the market in general that, the State Privatization Program's Board, established by the State Law 9.361, dated as of July 5th, 1996, unanimously resolved, on this date ("Resolution"):</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 35pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(i) To proceed with studies on alternatives for the Capitalization of Sabesp ("Capitalization");</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 35pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(ii) The hiring, by Sabesp, of the International Finance Corporation ("IFC"), an institution bound to the World Bank; and</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 35pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(iii) The conclusion of an agreement between Sabesp and the S&#227;o Paulo State Government, through the Secretariat of Sanitary and Water Resources and the Secretariat of Finance, to delineate the scope of the IFC's hiring and to govern the relationship between the contracting parties, including proportional reimbursement of expenses.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The proposed Capitalization provides the establishment of a new company to exercise Sabesp's direct corporate control after the conference of the totality of share interest owned by the S&#227;o Paulo State Government into the stock capital of the new company. S&#227;o Paulo State Government will continue, under any circumstances, to hold sufficient shareholding interest to assure the exercise of Sabesp's majority corporate control, as provided by law. The purpose of the Capitalization is to overcome financial restrictiveness and preserve the expansion of the activities of universalization of basic sanitation services promoted by the Company.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">If further studies are implemented, new information will be disclosed regarding the possible Capitalization, which, if continued, may provide for the admission of institutional investors in order to fund the new company's share capital, allowing to strengthen Sabesp's corporate governance and business efficiency in order to preserve the development of its activities of universal sanitation services in the S&#227;o Paulo State.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">During this process the Company will disclose any relevant developments over this subject.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Comments on the Company&#8217;s Projections</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Comments on the Company&#8217;s projections</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The projections presented in the Reference Form are annual and not on a quarterly basis. Therefore, the quarterly comparison between information disclosed in the Reference Form with quarterly results shall not apply.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The projections monitoring occurs on annual basis and are disclosed in the Reference Form.</FONT></P></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Other Information Deemed as Relevant by the Company</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">1. CHANGES IN INTEREST HELD BY CONTROLLING SHAREHOLDER, BOARD MEMBERS AND EXECUTIVE OFFICERS</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="23%"></TD>

   <TD width="25%"></TD>

   <TD width="14%"></TD>

   <TD width="25%"></TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD style="TEXT-INDENT: 40.559pt" bgColor=#c0c0c0 width="87%" colSpan=4 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CONSOLIDATED SHAREHOLDING OF CONTROLLING SHAREHOLDERS,</FONT></B>&nbsp;</TD>

   <TD bgColor=#c0c0c0 width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD bgColor=#c0c0c0 width="100%" colSpan=5 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">MANAGEMENT AND OUTSTANDING SHARES</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" bgColor=#c0c0c0 width="100%" colSpan=5 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Position as of March 31, 2017</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Number of</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=left>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Total Number of</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; TEXT-INDENT: 45.959pt" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Shareholder</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Common Shares</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">%</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Shares</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(units)</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=left>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(units)</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Controlling shareholder</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><FONT size=2 face="Times New Roman,Times,serif">Treasury Department</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">343,524,285</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">50.3%</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">343,524,285</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">50.3%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Management</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><FONT size=2 face="Times New Roman,Times,serif">Board of Directors</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><FONT size=2 face="Times New Roman,Times,serif">Executive Officers</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Fiscal Council</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Treasury shares</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Other shareholders</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"></FONT></B></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"></FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">343,524,285</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">50.3%</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">343,524,285</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">50.3%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif"></FONT></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><FONT size=2 face="Times New Roman,Times,serif">Outstanding shares</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">339,985,584</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">49.7%</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">339,985,584</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">49.7%</FONT>&nbsp;</TD></TR></TABLE></DIV>

<P style="MARGIN: 0px">&nbsp;</P></DIV>

<P style="TEXT-ALIGN: right"><FONT style="FONT-SIZE: 9pt" face=Arial>PAGE: 77 of 80</FONT></P>

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<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

<A name="page_79"></A><BR>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR &#8211; Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Version : 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Other Information Deemed as Relevant by the Company</FONT></B></P>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="23%"></TD>

   <TD width="25%"></TD>

   <TD width="14%"></TD>

   <TD width="25%"></TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BACKGROUND-COLOR: #c0c0c0; TEXT-INDENT: 0pt" width="100%" colSpan=5 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CONSOLIDATED SHAREHOLDING OF CONTROLLING SHAREHOLDERS,</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-LEFT: #000000 1px solid" bgColor=#c0c0c0 width="100%" colSpan=5 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">MANAGEMENT AND OUTSTANDING SHARES</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" bgColor=#c0c0c0 width="100%" colSpan=5 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Position as of March 31, 2016</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Number of</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=left>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=left>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; TEXT-INDENT: 45.959pt" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Shareholder</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Common Shares</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">%</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Number of Shares</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(units)</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(units)</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Controlling shareholder</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><FONT size=2 face="Times New Roman,Times,serif">Treasury Department</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">343,524,285</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">50.3%</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">343,524,285</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">50.3%</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Management</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><FONT size=2 face="Times New Roman,Times,serif">Board of Directors</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><FONT size=2 face="Times New Roman,Times,serif">Executive Officers</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Fiscal Council</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">15</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">15</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Treasury shares</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">-</FONT>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Other shareholders</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Total</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">343,524,300</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">50.3%</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">343,524,300</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">50.3%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" width="23%" align=left><FONT size=2 face="Times New Roman,Times,serif">Outstanding shares</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">339,985,569</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="14%" align=center><FONT size=2 face="Times New Roman,Times,serif">49.7%</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">339,985,569</FONT>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">49.7%</FONT>&nbsp;</TD></TR></TABLE></DIV>

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<TABLE cellSpacing=0 border=0>



<TR>

   <TD vAlign=top width="2%" noWrap><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">2.</FONT></B>&nbsp; &nbsp; &nbsp; </TD>

   <TD width="98%"><B><FONT size=3 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SHAREHOLDING POSITION</FONT></B> </TD></TR></TABLE>

<DIV align=left>

<TABLE style="WIDTH: 99%" cellSpacing=0 border=0>



<TR>

   <TD width="25%"></TD>

   <TD width="25%"></TD>

   <TD width="12%"></TD>

   <TD width="25%"></TD>

   <TD width="13%"></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid; BORDER-LEFT: #000000 1px solid" bgColor=#c0c0c0 width="100%" colSpan=5 align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SHAREHOLDING POSITION OF HOLDERS OF MORE THAN 5% OF EACH TYPE AND</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid" bgColor=#c0c0c0 width="100%" colSpan=5 align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CLASS OF COMPANY SHARES, UP TO THE INDIVIDUAL LEVEL</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid" bgColor=#c0c0c0 width="62%" colSpan=3 align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Company:</FONT></B></TD>

   <TD style="BORDER-RIGHT: #000000 1px solid" bgColor=#c0c0c0 width="38%" colSpan=2 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Position as of March 31, 2017</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" bgColor=#c0c0c0 width="62%" colSpan=3 align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO</FONT></B>&nbsp;</TD>

   <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" bgColor=#c0c0c0 width="38%" colSpan=2 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(shares)</FONT></B></TD></TR>

<TR>

   <TD width="100%" colSpan=5>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="25%" align=left>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 28.439pt" width="37%" colSpan=2 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Common shares</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="38%" colSpan=2 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Total</FONT></B></TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="25%" align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Shareholder</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Number of shares</FONT></B></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">%</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Number of shares</FONT></B>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">%</FONT></B>&nbsp;</TD></TR>

<TR vAlign=bottom>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="25%" align=left><FONT size=2 face="Times New Roman,Times,serif">Treasury Department</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-INDENT: 0pt" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">343,524,285</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="12%" align=center><FONT size=2 face="Times New Roman,Times,serif">50.3</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="25%" align=center><FONT size=2 face="Times New Roman,Times,serif">343,524,285</FONT>&nbsp;</TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid" width="13%" align=center><FONT size=2 face="Times New Roman,Times,serif">50.3</FONT>&nbsp;</TD></TR></TABLE></DIV>

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<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR - Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Version: 1</FONT></P>

<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Arial-BoldMT,Arial,Helvetica,sans-serif>Reports and Statements / Unqualified Report on Special Review</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face=Arial,Helvetica,sans-serif>(Convenience Translation into English from the Original Previously Issued in Portuguese)</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=3 face="Georgia-Bold,Times New Roman,Times,serif">Review report on the interim financial statements &#8211; ITR</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">To the Board of Directors and Shareholders</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo &#8211; SABESP S&#227;o Paulo &#8211; SP</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Introduction</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">We have reviewed the interim financial information of Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo &#8211; SABESP (&#8220;The Company&#8221;), included in the Quarterly Financial Information &#8211; ITR referring to the quarter ended March 31, 2017, comprising the balance sheet as of March 31, 2017 and the related statement of income, comprehensive income, changes in equity and cash flows for the three-month period then ended, including the explanatory notes.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Management is responsible for the preparation of the interim financial information in accordance with accounting standard CPC 21(R1) - Interim Financial Reporting and IAS 34 - Interim Financial Reporting, as issued by the International Accounting Standards Board - IASB, as well as for the presentation of this information in accordance with the standards issued by the Brazilian Securities and Exchange Commission - CVM, applicable to the preparation of Quarterly Information - ITR. Our responsibility is to express a conclusion on this interim financial information based on our review.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Review scope</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">We conducted our review in accordance with the Brazilian and International standards on review engagements NBC TR 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively. A review of interim financial information consists of making inquiries, primarily of persons responsible for the financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the auditing standards and, consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Conclusion on the interim financial information</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial information included in the Quarterly Information Form - ITR referred to above is not prepared, in all material respects, in accordance with CPC 21(R1) and IAS 34, issued by the IASB applicable to the preparation of Quarterly Information - ITR, and presented in accordance with the standards issued by the Brazilian Securities and Exchange Commission - CVM.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Other matters </FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Statement of value added</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">We have also reviewed the statements of value added (DVA) for the three-month period ended March 31, 2017, prepared under the responsibility of the Company&#8217;s management, whose presentation on the interim financial information is required in accordance with the standards issued by the Brazilian Securities and Exchange Commission &#8211; CVM applicable to the preparation of Quarterly Information - ITR, and considered as supplementary information by IFRS, which does not require this disclosure. These statements were subject to the same review procedures described above, and based on our review, nothing has come to our attention that causes us to believe that it is not prepared, in all material respects, in accordance with the interim financial information taken as a whole.</FONT></P></DIV>

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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: left"><FONT size=2 face=Arial,Helvetica,sans-serif>ITR - Quarterly Information Form &#8211; 03/31/2017 - CIA SANEAMENTO B&#193;SICO ESTADO S&#195;O PAULO&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Version: 1</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><B><FONT size=2 face="Georgia-Bold,Times New Roman,Times,serif">Corresponding figures</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">The corresponding information and figures related to the statement of income, comprehensive income, changes in equity and cash flows for the three-month period ended March 31, 2016 were audited by another independent auditor who issued a report dated May 12, 2016 without qualification. The corresponding information and figures of Statement of value added (DVA) for the three-month period ended March 31, 2016, were subject to the same review procedures by previous independent auditor, and, based on their review, nothing has come to their attention that causes them to believe that it was not prepared, in all material respects, in accordance with the interim financial information taken as a whole.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">S&#227;o Paulo, May 12, 2017.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">KPMG Auditores Independentes <BR>CRC 2SP014428/O-6</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN-LEFT: 20pt"><FONT size=2 face="Georgia,Times New Roman,Times,serif">(Original report in Portuguese signed by) <BR>Marcelo Gavioli <BR>CRC 1SP201409/O-1</FONT></P></DIV>

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</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B><U>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B><U>SIGNATURE&nbsp;</U></B></FONT><FONT size=1>&nbsp;</FONT></DIV></U></B></FONT>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, in the city S&#227;o Paulo, Brazil. <BR></FONT></DIV>

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Date:&nbsp;May 29, 2017</FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center>

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<TR>

   <TD vAlign=top width="50%" colSpan=3>

   <DIV align=left><FONT color=#000000 size=3 face="Times New Roman"><B>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP </B></FONT></DIV></TD></TR>

<TR>

   <TD height=16></TD>

   <TD height=16></TD>

   <TD height=16></TD></TR>

<TR>

   <TD vAlign=top align=left><FONT color=#000000 size=2 face="Times New Roman">By:</FONT></TD>

   <TD vAlign=bottom align=left>/s/&nbsp;&nbsp;<FONT style="FONT-FAMILY: times new roman" size=3>Rui de Britto &#193;lvares Affonso</FONT>&nbsp;&nbsp;&nbsp;&nbsp;

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</TD>

   <TD></TD></TR>

<TR>

   <TD><FONT size=1>&nbsp;</FONT></TD>

   <TD vAlign=bottom width="53%" align=center>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Name: Rui de Britto &#193;lvares Affonso </FONT></DIV>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Title: Chief Financial Officer and Investor Relations Officer </FONT></DIV></TD>

   <TD></TD></TR></TABLE></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<P>&nbsp;</P>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORWARD-LOOKING STATEMENTS </B></FONT></DIV>

<P align=justify><FONT size=2 face="'Times New Roman, Times, Serif'">This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations. </FONT></P></DIV>

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